Dimitri Companys income statement for the most recent year appears below:

Sales (18,000 units) $900,000

Less: Variable Expenses 648,000

Contribution Margin 252,000

Less: Fixed Expenses 284,000

Net Operating Income (Loss) $(32,000)

The unit contribution margin is:

A. $17.00

B. $8.00

C. $14.00

D. $9.00

Using the data from Question 8, the break-even point in sales dollars is:

A. $731,000

B. $1,014,286

C. $1,675,000

D. $920,000

Using the data from Question 8, if the company desires a net operating income of $32,000, the number of units needed to be is:

A. 28,500

B. 22,571

C. 31,750

D. 26,500