Calculate the Following:
Contribution Margin Ratio:

%

Break Even point in Sales Dollars (rounded to the whole dollar)

$

Margin of Safety in Units (nearest whole units)

Shelhorse Corporation produces and sells a single product. Data concerning that product appear below: Per Unit Percent of Sales $ 170 100 % Selling price Variable expenses 68 40 % Contribution margin $ 102 60 % Fixed expenses are $346,000 per month. The company is currently selling 4100 units per month