how to do quarterly break even

Menlo Company manufactures and sells a single product. The company's sales and expenses for last quarter follow: $30 Total Per Unit Sales. $450,000 Less: Variable expenses 180,000 12 Contribution margin 270,000 S18 Less: Fixed expenses 216,000 Net income.. $ 54,000 Required: I 1. What is the quarterly break-even point in units sold and in sales dollars? 2. Without resorting to computations, what is the total contribution margin at the break-even point? 3. How many units would have to be sold each quarter to earn a target profit of $90,000? Use the unit contribution method. Verify your answer by preparing a contribution income statement at the target level of sales, 4. Refer to the original data. Compute the company's margin of safety in both dollar and percentage terms. What is the company's CM ratio? If sales increase by $50,000 per quarter and there is no change in fixed expenses, by how much would you expect quarterly net income to increase? S