Boards Inc. fabricates skateboards that the company sells for $ 37.50 each. Fixed costs for the last 12 months equaled $4,800. For the same period variable cost per unit equaled $22.50. Use the unit variable cost and sales price to calculate the unit contribution margin: 9120 Calculate the breakeven sales volume. BLANK-2 Calculate the sales volume necessary to produce a target Net Income of $3,000 per month. BLANK-3 The skateboards are manufactured in an old factory that relies heavily on worker labor. The company is considering the construction of a new automated plant that would increase fixed costs by $ 4,320 per month, but decrease the variable cost per board by $ 8.50. What would the fixed costs and unit variable costs be under the proposal. Use the unit variable cost and sales price to calculate the unit contribution margin: Fixed Cost BLANK-4 Variable cost per unit BLANK-5 Contribution Margin per unit BLANK-6 Compute the breakeven under the new proposal. BLANK-7 Prepare comparative Contribution Margin Income Statements for the current and proposed manufacturing processes assuming the sales volume is 480 units per month. Current Process Sales Revenue BLANK-8 Variable Costs BLANK-9 Contribution Margin BLANK-10 Fixed Costs BLANK-11 Net Income BLANK-12 Proposed New Process Sales Revenue BLANK-13 Variable Costs BLANK-14 Contribution Margin BLANK-15 Fixed Costs BLANK-16 Net Income BLANK-17 If the company is expected to sell 480 units a month, should they build the new factory? Yes or No BLANK-18