c. using the PV ratio, what value of sales will give a profit of $100,000? 2. the year she plans to make and sell 3000 Ws and has estimated the following: Material 3 per unit Labour $5 per unit Variable overhead $2 per unit Total fixed costs are budgeted to be $12,000 Estimated selling price Calculate: $15 a. the contribution per unit b. contribution margin ratio c. budgeted profit d. break-even point e. margin of safety - units, % and $