Bob's Bike Shop has the following income statement.

Sales ($150 per unit)		$150,000
Less Cost of Goods sold ($96 per unit)		96,000
Gross margin		54,000
Less Operating costs
Salaries	$24,000
Advertising	12,000
Shipping ($6 per unit)	6,000	42,000
Operating income		$ 12,000

Required:

a. Calculate the contribution margin per unit.

b. Calculate the contribution margin ratio.

c. Calculate the breakeven point in units. In sales dollars.

d. Calculate the margin of safety in units. In dollars.