Brooks Inc manufacturer, sold 10,000 shelves in 2011. Below is a partial list of the company accounts:

Sales....... 990,000

Direct materials used ......242,000

Direct Labour ......330,000

Variable Manufacturing Overhead..... 55,000

Fixed Manufacturing overhead .....63,000

Variable Selling and Admin Expenses .....110,000

Fixed Selling and Admin Expenses ......90,000

There are 2,000 units in inventory at the beginning of the year and 3,000 units in inventory at the end of the year. The company uses variable costing. There has been no change in the variable cost per unit from 2010 to 2011. 11,000 units were manufactured in 2011.

A) What is the Contribution Per Unit?

B) What is the Break Even Point in Units?

C) What is the Break Even Point in Sales Dollars?

D) How many units need to be sold to realize a net income of $135,000?