Bowser Inc. manufacures an electronic harmonica. The following income statement shows their expected financial results at two different levels of operation.

Volume 1,000 units. 1,500 units

Sales. $100,000. $150,000

Manufacturing $50,000. $70,000

Coats

Selling and $41,000. $46,000

Administrative

Costs

Pretax Income $9,000. $34,000

What is Bowesers Contribution Margin per unit?

What is their breakeven point in units?