Consider the following scenario and data, then answer the question that follows:

You have been asked by your manager to craft an update on the companys sales and fulfillment performance of your flagship product. The data provided by your company accounting department shows the breakdown of allocated the costs for the flagship product:

Variable costs:

Packing: $8.50 per sale

UPS (fulfillment charge) charge per sale: $20.00 per sale

Sales Commission: $15.00 per sale

Flagship Units: $49.00 Cost of each

Fixed Costs:

Rent: $150,000 per year

Overhead: $700,000

Selling Price:

$172.00 per unit

Answer the following (and remember to show your work):

1. What is the contribution margin per unit for the flagship product?

2. What is the Break-Even Volume in Units for the flagship product?

3. What is the Break-Even in dollars for the flagship product?

4. What would be the net profit if you sold 45,000 units of the flagship product