i) Zero, Inc. produces a product that has a variable cost of $8.00 per unit. The company's fixed costs are $40,000. The product sells for $13.00 a unit and the company desires to earn a $20,000 profit. What is the volume of sales in units required to achieve the target profit? (Do not round intermediate calculations.)

a) 2,000

b) 12,000

c) 8,000

d) 8,500

ii) ABC, Inc. produces a product that has a variable cost of $3.40 per unit. The company's fixed costs are $31,200. The product is sold for $6.00 per unit and the company desires to earn a target profit of $10,400. What is the amount of sales that will be necessary to earn the desired profit? (Do not round intermediate calculations.)

a) $113,600

b) $96,000

c) $230,400

d) $72,000

iii) Barnam Company currently produces and sells 11,000 units of a product that has a contribution margin of $8 per unit. The company sells the product for a sales price of $27 per unit. Fixed costs are $38,400. The company has recently invested in new technology and expects the variable cost per unit to fall to $12 per unit. The investment is expected to increase fixed costs by $24,000. After the new investment is made, how many units must be sold to break-even? (Do not round intermediate calculations.)

a) 5,560 units

b) 4,160 units

c) 7,800 units

d) 2,560 units

iv) At its $34 selling price, Pacific Company has sales of $17,000, variable manufacturing costs of $7,000, fixed manufacturing costs of $1,000, variable selling and administrative costs of $3,000 and fixed selling and administrative costs of $1,000. What is the company's contribution margin per unit?

a) $12

b) $28

c) $14

d) $10