Hamilton Company collected the following data about its only product:

Unit selling price	48
Unit variable expenses	32
Total fixed expenses	52000
Actual sales for the month of March	7,000 units
The margin of safety (in units) for the company during March was:

		3,250
		7,000
		59,000
		3,750

Determine the unit break-even point, assuming fixed costs are $80,000 per period, variable costs are $16.00 per unit, and the sales price is $24.00 per unit.

		80,000
		10,000
		5,000
		3,333

Hamilton Inc. reports the following numbers on their income statement (contribution format). What is the variable cost per unit?

Sales (8,000 units)	$600,000
Less: variable expenses	450,000
Contribution margin	$150,000
Less: fixed expenses	120,000
Net operating income	$ 30,000

		$15.00
		$18.75
		$75
		$56.25

Bottom Incs income statement is as follows:

Sales (10,000 units)	$100,000
Less variable costs	(52,000)
Contribution margin	$48,000
Less fixed costs	(18,000)
Net income	30,000
If sales volume increases by 10%, profits will:

		Increase by $10,000
		Increase by $7,200
		Increase by $3,000
		Increase by $4,800