Information concerning a product produced by Ender Company appears here:

Sales price per unit	$	172
Variable cost per unit	$	87
Total annual fixed manufacturing and operating costs	$	518,500

Required

Determine the following:

1. Contribution margin per unit.
2. Number of units that Ender must sell to break even.
3. Sales level in units that Ender must reach to earn a profit of $221,000.
4. Determine the margin of safety in units, sales dollars, and as a percentage.

a. Contribution margin per unit. b. Number of units that Ender must sell to break even. c. Sales level in units that Ender must reach to earn a profit of $221,000.

a.	Contribution margin		per unit
b.	Break-even in units
c.	Sales in units

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				%