Example: DARYA company produces goods, the unit selling price is $$30,$ the variable cost is $$18,$ and the annual fixed costs are $$150,000,$ The company plans to achieve a net profit after tax for the year $2020$ of $$120,000,$ the tax rate is $20\%.$ During the year $2020,18,000$ units were sold.

Required: Find the following:

Break$-$even point in units.

Contribution margin ratio$/$percentage $.$

Break$-$even point by value.

The number of units that must be sold to achieve the targeted profit.

The safety margin ratio.

Operating leverage at the level of actual sales for the year $2020$ amounting to $18,000$ units.