COST-VOLUME-PROFIT CVP ANALISYS Units $ Per unit Total ($) Sales 30000 35.00 1,050,000.00 Less: variable costs 10.00 300,000.00 Contribution margin 25.00 750,000.00 Less: fixed costs 125,000.00 Net income 625,000.00 Contribution margin % of Sales 71.4% Variable expense ration % of Sales 29% Break- even point 5000 What if analisys for target profit target profit 250,000.00 # of unit needed units Margin of safety 875,000.00