COST-VOLUME-PROFIT RELATIONSHIPS

The following data are available for a product manufactured and sold by Logan Company:

Maximum capacity with present facilities..............................................................	40,000 units
Total fixed cost (per period)...................................................................................	$468,000
Variable cost per unit.............................................................................................	$128
Sales price per unit................................................................................................	$212

Compute the following:

1. Contribution margin per unit: $______________

1. Number of units that must be sold to break-even: _______________ units

1. Dollar sales volume to produce income of $864,000 before taxes: $_______________

Computations: