Dapice Incorporated makes a single product-a critical part used in commercial airline seats. The company has a standard cost system in which it applies over head to this product based on the standard labor hours allowed for the actual output of the period. Data concerning the most recent year appear below: Budgeted fixed manufacturing overhead $ 76,815 Budgeted hours 13,500 labor-hours Standard hours allowed for the actual production 14,400 labor-hours O 5121F O 21121F 51210 28 59 desired sales per unit to achieve a certain profit is equal to be fixed cost+target profit divided by the O contribution margin ratio O contribution margin per unit contribution margin 59 DO 29