COST-VOLUME-PROFIT ANALYSIS: 01 MCC Company manufactures a product that sells for $372 per unit. The variable manufacturing costs are $180 per unit; the variable selling and administrative expenses are $60 per unit. The fixed manufacturing costs are $576,000 per year; the fixed selling and administrative expenses are $924,000 per year. Compute the break-even sales in dollars. (You must show your calculations - no calculations no credit) 12 Company's contribution margin is 20%. Its gross margin is 33%. Its fixed costs are $320,000 per year. What sales would be necessary if the company's goal is to earn $300,000 operating income for the year? [You must show your calculations - no calculations no credit) #