Cost-Volume-Profit-Analy 3, 4, & 5) Price and cost data 8B Comprehensive CVP analysis (Learning Objectives 1, 2 General Manufacturing manufactures 16 GB flash drives (jump drives) for a relevant range extending to 200,000 units per month are as follows: 25.00 Sales price per unit current monthly sales volume is 100,000 units) $ 8.40 s 8.00 $ 3.70 able costs per unit: Direct materials. Direct labor Variable manufacturing overhead. $ 1.90 Variable selling and administrative expenses Monthly flixed expenses: $121,800 $167,100 Fixed manufacturing overhead Fixed selling and administrative expenses.. Requirements 1. What is the company's contribution margin per unit? Contribution margirn contr 2. What would the compeny's monthly operating income be if it sold 130,000 units? 3, What would the company's monthly operating income be if it had sales of $4,000,000? 4. What is the breakeven point in units? In sales dollars? 5. How many units would the company have to sell to earn a target monthly profit of $260,100? 6. Management is currently in contract negotiations with the labor union. If the nego- tiations fail, direct labor costs will increase by 10% and fixed costs will increase by $23,500 per month. If these costs increase, how many units will the company have to sell each month to breakeven? company's current operating leverage factor (round to two decimal places)? as a percentage of sales? 7. Return to the original data for this question and the rest of the questions. What is the 8. If sales volume increases by 3%, by what percentage will operating income increase? 9. What is the firm's current margin of safety in sales dollars? What is its margin of safety 10. Say General Manufacturing adds a second line of flash drives (32 GB in addition to 16 GB). A unit of the 32 GB flash drives will sell for $50 and have variable cost per unit of $27 per unit. The expected sales mix is nine of the smeller flash drives (16 GB for every one larger flash drive (32 GB). Given this sales mix, how many of each type of flash drive will General need to sell to reach its target monthly profit of $260,100 Is this volume higher or lower than previously n same target profit? Why