Exercise 7 Bruce Co. had sales per unit of $30 and variable costs per unit of $18. Its fixed costs total $1500. Calculate the following: Contribution margin per unit Contribution margin ratio Break-even point in units Break-even point in sales if Bruce Co. wants a target net income (TNI) of $3000, calculate: Sales required for TNI (in $) Exercise 8 Pat Co. had sales per unit of $16 and variable costs per unit of $12. Its fixed costs total $2000 and current sales total $10000. Calculate the following Contribution margin per unit 1-4 5 6 7-9 10-12 13-15