CVP Analysis

Holiday Chocolates sells boxes of designer chocolates. They had the following information for the year:

Sales $(6500$ units$)........................$$$81,250$

Variable Expenses $.......................$$$52,000$

Fixed Expenses............................$$49,500$

Calculate the following $($all count as $1$ point each$)$:

$1.$ Calculate the UCM $($unit contribution margin$)$:

$2.$ Calculate the CMR $($contribution margin ratio$)$:

$3.$ Calculate the breakeven point in units:

$4.$ Calculate the breakeven point in sales dollars:

$5.$ Assume they want to earn a profit of $$36,000.$ How many units do they have to sell?

$6.$ What is the margin of safety in units?