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Information concerning a product produced by Ender Company appears here: Sales price per unit $ 172 Variable cost per unit $ 90 Total annual fixed

Information concerning a product produced by Ender Company appears here:

Sales price per unit $ 172
Variable cost per unit $ 90
Total annual fixed manufacturing and operating costs $ 508,400

Required

Determine the following:

  1. Contribution margin per unit.

  2. Number of units that Ender must sell to break even. (Break-even in units)

  3. Sales level in units that Ender must reach to earn a profit of $221,400. (sales in units)

  4. Determine the margin of safety in units, sales dollars, and as a percentage. (Round Percentage answer to 1 decimal place (i.e., 0.234 should be entered as 23.4).)

Units Sales Percentage
Margin of safety %

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