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Exercise 2-8 (Algo) Compute the Margin of Safety (L027) Molander Corporation is a distributor of a sun umbrella used at resort hotels Data concerning the next month's budget a bow Selling price per unit Variables per Fixed expense per month unit les proth $ $5,00 Required: 1. What is the company's margin of safety? (Do not round intermediate calculations.) 2. What is the company's margin of safety as a percentage of its sales? (Round your percentage answer to 2 decimal places de 1234 should be entered as 12.34).) 1 Margin of safety in dollars) 2. Margin of safety percentage Miller Company's contribution format income statement for the most recent month is shown below Sale (45,00) Variables Contributors expenses Net perts Inc Total $ 270,000 13.00 135,000 $91, Required: (Consider cach case independently 1. What is the revised net operating income funt sales increase by 1897 2. What is the revised net operating income if the selling price decreases by $110 per unit and the number of units sold increases by 1967 3. What is the revised niet operating income it the selling price increases by S110 per unit. fed expenses increase by $6.000, and the number of units sold decreases by 7? 4 What is the revised net operating income if the selling price per unit increases by 10% variable expenses increase by 40 cents per unit and the number of units sold decreases by 927 1 Net operating income 2 Net operating income 5 Nof operating income 4 Not operating income Exercise 2-14 (Algo) Break-Even and Target Profit Analysis (LO2-3, LO2-4, LO2-5, LO2-6) Lindon Company is the exclusive, distributor for an automotive product that sells for $46.00 per unit and has a CMcato o 30%. The companys fixed expenses are $303.600 per year. The company plans to sell 25800 units the year Required: 1 What are the variable expenses per unit? (Round your "per unit" answer to 2 decimal places) 2 What is the break even point in unit sales and in dollar sales? 3 What amount of unit sales and dollar sales is required to attain a tarnet profit of S165.600 per year? 4. Assume that by using a more efficient shipper, the company is able to reduce its variable expenses by $4.60 per unit What is the company's new break-even point in unt sales and in dollar sales? What dollar sales is required to attain a target profit of $165.600? Varusteetene per unit 2 Break even out in uns Break even poin das Untas needed to attain target profit Dolls needed to attain target pro New break even point in un sales New break even point in das De eeded to attain target proti