Cost Accounting

Q3. A&T Company makes a product that sells for SAR 300 per unit. The other details related to this product are as follows:

Variable costs = SAR 60 per unit

Fixed costs = SAR 144,000

You are required to calculate:

1. Contribution margin per unit and contribution margin ratio.
2. Break-even point in units and sales SAR.
3. Pretax profit if the company sells 1200 units.