Cost-volume profit analysis and operating leverages

1. You are presented with the following cost information for one of Jay Ltds products:

Per unit selling price	$950
Per unit direct material costs	$200
Per unit direct labour costs	$120
Per unit variable manufacturing costs	$130
Total fixed manufacturing costs	$800,000
Total fixed marketing costs	$100,000
Current sales	2,500 units

1. Calculate the break-even point, current profit, and dollar margin on safety for Jay Ltds product.