CVP and BEP 3 Monique Inque. manufactures Unique, a patented rainbow coat of many colours 4 Monique has a patent pending for the rain-repellant exterior shell. They anticipate its approval in 5 the near future. Last year variable costs were $50 per coat and customers paid $250 per coat. 6 Last year, Monique sold 5,500 coats. Complete the table below Total 10 Sales 11 Variable costs 12 Contribution margin 13 Fixed costs 14 Net operating income 15 16 1. Determine the CONTRIBUTION MARGIN /UNIT. 17 18 19 20 21 200,000 23 24 2. Determine the CONTRIBUTION MARGIN RATIO 25 26 27 28