(c) - Calculate Contribution Margin per Unit Sales price per unit Variable costs per unit (a) Contribu margin per unit (d) - Calculate Break-Even, Unit Sales Fixed costs (P) : CMU Unit sales, BEF (3) - Calculate Target Profit Desired cash payout to owner (from scenario) Subtact owner salary Target profit after taxes : 1005% less income tax rate Target profit before taxes Fixed costs FC + target profit : CMU Unit sales, target profit