Hello. I need help determining the Margin of safety (units) for Case A and B. 60 for Case A and 50 for Case B is incorrect. For Case C, I need help with Unit Sales, Sales revenue, contribution margin, and Net income. Lastly for Case D, all I need is the Variable cost per unit. I know it's not $15. Thank you for your time. FL

Cost-Volume-Profit Relations: Missing Data

Following are data from 4 separate companies. Supply the missing data in each independent case.

	Case A	Case B	Case C	Case D
Unit Sales	1,000	800	Answer	3,000
Sales revenue	$20,000	$1,600	$Answer	$60,000
Variable cost per unit	$10	$1	$12	$Answer
Contribution margin	$10,000	$800	$Answer	$45,000
Fixed Costs	$7,000	$300	$80,000	$30,000
Net income	$3,000	$500	$Answer	$15,000
Unit contribution margin	$10	$1	$20	$15
Break-even point (units)	700	300	4,000	2,000
Margin of safety (units)	Answer	Answer	300	1,000