Gilley, Inc. sells a single product. Gilley's most recent income statement is given below:

Sales (sold 4,000 units) $120,000

- Variable costs:

Variable manufacturing costs (48,000)

Variable selling and general costs (20,000)

Contribution margin 52,000

- Fixed costs:

Fixed manufacturing costs (30,000)

Fixed selling and general costs (10,000)

Operating income $ 12,000

a. Contribution margin (CM) per unit is: $ __________ per unit

b. If sales are doubled to $240,000, total variable costs will equal: $ ____________

c. If sales are doubled to $240,000, total fixed costs will equal: $ ______________

d. If 10 more units are sold, profits will increase by: $ _________________

e. How many units must be sold to break-even? ______________ units

f. How many units must be sold to achieve net income (after tax) of $15,000?

Assume income tax rate of 40%. ______________ units

g. Compute the new break-even point in units if fixed manufacturing costs are increased by $10,000, and a target operating income is $18,000. ______________ units