Bartwell Company sells several products. Information of average revenue and costs is as follows: Selling price per unit $31.50 Variable costs per unit: Direct material $4.25 Direct manufacturing labour $2.15 Manufacturing overhead $0.30 Selling costs $1.75 Annual fixed costs $140,000 ANS BLANK

1. The Bartwell Company contribution margin ratio is

2. The Bartwell Company break-even in sales dollars is

3. The Bartwell Company break-even in units is