efferson, Inc. Assume Jefferson, Inc. produces tennis balls and sells a 24 can case (72 balls) for $75 per case. Variable Costs per Case Fixed Costs per Month A. Determine the Unit Contribution Margin and the monthly break-even point in units Direct Materials $ 12.00 Salaries $ 30,000 Direct Labor 8.00 Selling & Adminstrati 9,00 Break-even point = Fixed Cost Variable Overheads $ 10.00 Fixed Overheads 6,000 Unit Contribution Margin $ 30.00 $ 45,000 $ 45,000 ($- $] Break-even point = Fixed Cost Unit Contribution Margin B. Determine the monthly dollar sales required for a monthly profit (before taxes) of $11,250 Required dollar sales : Fixed Costs plus Desired profit Contribution Margin Ratio Required dollar sales Fixed Costs plus Desired profit Contribution Margin Ratio Required Unit Sales = ixed Costs + Desired before-tax prol Contribution Margin Required dollar sales =($+$)1($1$] = [$1$] A. Determine the Unit Contribution Margin and monthly break-even point in units C. Determine the monthly dollar sales required for a monthly profit (before taxes) of $11,250 Check D. Assuming a 30% income tax rate, determine the monthly unit sales required to produce a profit (after-tax) of $6,300 Sales $/ $ = cases sold Variable Costs cases * $ Contribution Margin Fixed Costs Before-tax Profit $11,250 C. Assuming a 30% income tax rate, determine the monthly unit sales required to produce a profit (after-tax) of $6300 Desired before-tax profit [Gross up] = $6,300/ [1-0.30) = $9,000 Required dollar sales Fixed Costs + Desired before-tax profit Contribution Margin Ratio =[$+$]/0.X $ Unit sales price = $ Desired Unit Sales X Units