CadreS.A,sellsasingleproductwithasellingpriceof120andvariablecostsof 90. The companys monthly fixed expenses are 180,000.

1. What is the companys break-even point in units?

2. What is the companys break even point in euros?

3. Prepare a contribution margin income statement for the month of October

   when they sell 10,000 units.

4. How many units will Cadre need to sell in order to realise a target profit of

   300,000?

5. What euro sales will Cadre need to generate in order to realise a target

   profit of 300,000?

6. Construct a contribution margin income statement for the month of

   November that reflects 2,400,000 in sales revenue for Cadre S.A.