Charleston Handcrafted Tables (CHT) manufactures coffee tables made of recycled timber. To assist in their decision-making, the management accountant has supplied the following information:

Expected level of sales

1,500 units

Sales price perunit

$150

Variable costs perunit

$120

Fixed costs permonth

$7,500

Assume each requirement is independent

Required:

1. Calculate:

a.unit contribution margin and

b.contribution margin ratio

2.Calculate breakeven sales in units