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

Number of bikes produced and sold		500		840		920
Total costs
Variable costs	$	124,000	$	?	$	?
Fixed costs per year		?		?		?
Total costs		?		?		?
Cost per unit
Variable cost per unit		?		?		?
Fixed cost per unit		?		?		?
Total cost per unit		?	$	522.75		?

Required: 1. Complete the table.

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 $830.

4. Calculate Hermosas break-even point in units and sales revenue.