6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 Student Name Section Number Data Section: Production costs: Direct materials Direct labor Factory overhead Selling expenses: Sales salaries & commissions Advertising Miscellaneous selling expense General expenses: Office salaries Supplies Miscellaneous general expense Selling price per unit Expected unit sales Answer Section: Contribution margin per unit Contribution margin ratio unit sales at break-even point Dollar sales at break-even point Expected net income c Fixed $225,000 97,000 47 , 500 16,200 92,000 12,300 15,000 $505,000 $16.00 120,000 Variable $2.30 4.70 3.00 0.75 0.25 $11.00 FORMULAI FORMULA2 FORMULA3 FORMULA4 FORMULA5