Hermosa, Inc., produces one model of mountain bike. Partial information for the company follows:

Number of bikes produced and sold		510		770		900
Total costs
Variable costs	$	126,480	$	?	$	?
Fixed costs per year		?		?		?
Total costs		?		?		?
Cost per unit
Variable cost per unit		?		?		?
Fixed cost per unit		?		?		?
Total cost per unit		?	$	535.75		?

Required:

1. Complete the table. (Round your "Cost per Unit" answers to 2 decimal places.)

Number of Bikes Produced and Sold	510 Units	770 Units	900 Units
Total Costs
Variable Costs	$ 126.480
Fixed Costs
Total Costs	$	$	$
Costs per Unit
Variable Costs per Unit
Fixed Costs per Unit
Total Costs per Unit	$	$ 535.75	$

2. Calculate Hermosas contribution margin ratio and its total contribution margin at each sales level indicated in the table assuming the company sells each bike for $700. (Round your answers to 2 decimal places.)

	510 Units		770 Units		900 Units
Contribution Margin Ratio		%		%		%
Total Contribution Margin	230,520		348,040		406,800

3.Calculate Hermosas break-even point in units and sales revenue. (Round your "Unit" and "Sales Dollars" answers to the nearest whole number.)

Break-Even Units		Bikes
Break-Even Sales Revenue