Crimson Electronics produces high-end speakers that sell for $1,300. During April, total operating expenses were:

Units produced and sold	150
Component cost	$60,000
Supplies	1,980
Assembly labor	20,100
Rent	2,500
Supervisor salary	5,200
Electricity	350
Telephone	180
Gas	220
Shipping	1,840
Advertising	2,300
Administrative costs	15,500
Total	$110,170

a. Use account analysis to determine fixed cost per month and variable cost per TV.

b. Project total cost for May assuming production and sales of 180 units.

c. What is the contribution margin per TV?

d. Estimate total profit assuming production and sales of 180 units.