Ismail Company sells several products. Information of Revenues and Costs are as follows:

Selling price per unit SAR20

Variable cost per unit is including:

Direct materials per unit SAR4

Direct manufacturing labor per unit SAR1

Variable Manufacturing cost per unit SAR1

Variable Selling costs per unit SAR2

Total annual fixed costs SAR96, 000

a, Calculate the contribution margin per unit and Contribution Margin Ratio.

b. Calculate the breakeven point in total sales dollars and the number of units Ismail Company must sell each year to break even.

c. Calculate the number of units Ismail Company must sell to have a profit of SAR144, 000.