Highjacks, Inc., has provided the following budgeted data:

Sales		20,000	units
Selling price	$	100	per unit
Variable expense	$	70	per unit
Fixed expense	$	450,000

What is the contribution margin per unit?

What is the contribution margin ratio?

What is the breakeven point in units?

What is the breakeven point in sales dollars?

How many units would the company have to sell in order to have a net operating income equal to 5% of total sales dollars?

What is the profit and how do you find it?

What would the profit be if the variable cost per unit increased by $10 per unit and fixed costs decreased by 20%?