c3 One of the products that Cooper Ltd manufactures is known as Product (B). Unit cost and revenue data for the product is provided below.

Selling price	30.00
Variable costs	10.50
Contribution	19.50

Fixed costs are 70,000 per month.

Last month the business produced and sold 7,200 units. This activity level represents 80% of current production capacity.

Required:

Calculate contribution / sales ratio (C/S %)

3 marks

Calculate product break-even point (in units and s sales)

3 marks

Calculate the level of sales (in units and s) required to produced profits of 82,000.

3 marks

Calculate current production capacity (in units)

3 marks

Calculate margin of safety (in units and s)

3 marks

Calculate total business profits if all spare capacity were to be sold for 20 per unit.

5 marks

Show all workings.