Calculate the:

contribution margin

Contribution margin

$\%$

Sales price

Variable cost per unit

Fixed cost

Break even points in units

Break even point in $

Direct labor

$1300$

Direct materials

$4000$

Plant manager

$100$

Rental cost

$1000$

Sales

$12000$

Sales & Admin

$600$

Transportation cost

$200$

Utilities plant

$350$

Utilities offices

$150$