Exorcise 18-9 Contribution margin and break-even Pz2 Sunn Co manufactures a single product that sells for st80 per unit and whose variabie costs are s135 per upit. The company's annual fixed cavts are s56z, soo. Compute (a) contributian margin per unit, (b) contribution margin ratio, (c) break-even point in units, and (d) break-evea point in dollars of sales. Exercise 18-12 Target income and margin of safety C2 Refer to the information in Exercise 1811. 1. Assume Hudson has a target income of $162,000. What amount of sales dollars is needed to produce this target income? 2. If Hudson achieves its target income, what is its margin of safety (in percent)? xorcise 185 leasuring costs using high-low method elix \& Co. reports the following information, (1) Use the high-low method to estimate the fixed and variable components of total costs. (2) Estimate total costs if j,ooo units: roduced. Exercise 1864 Appendix: Measuring costs using regression P1 Refer to the information from Exercise i8.5. Use spreadsheet software to use ordinary least squares regression to estimate the cost equatian, including fixed and variable cost amounts