1. Cu 3: (3 im)

Consider the following facts and fill in the missing data

	A	B	C
Number of units	1,300	3,600	7,500
Sale price per unit ($)	100	40	125
Variable costs per unit ($)	40	10	100
Total fixed costs ($)	72,000	60,000	40,000
Target operating income ($)	180,000	75,000	100,000
Calculate:
Contribution margin per unit
Contribution margin ratio
Breakeven points in units
Breakeven points in dollars
Units to achieve target operating income