1. Berful Industries has fixed costs of $400,000, unit variable costs of $30, and its only product sells for $80 per unit.

1. Calculate the unit contribution margin $___________

2. Calculate unit contribution margin ratio ____________

3. Calculate breakeven in units ____________

4. Calculate unit sales required to generate a profit of $200,000.

____________ units

5. Calculate new breakeven point in units if fixed costs decline to $360,000. ____________ units

6. Calculate new breakeven point in units if the sales price increases to $90 per unit and fixed costs decline to $360,000.

_____________ units