he information that follows was obtained from the accounting records of Portofino Manufacturing during a period when the company sold 104,000 units.

Sales revenue	$	9,360,000
Variable costs		3,016,000
Fixed costs		5,856,000

Required:

1. Compute the company's per-unit contribution margin and break-even point in units.
2. How many units must Portofino sell to produce a target profit of $549,000?
3. Assume that Portofino was able to reduce the variable cost per unit by $5. What selling price could management charge if it desired to maintain the current break-even point?

A.	Per-unit contribution margin
	Break-even point		units
B.	Unit sales
C.	Selling price