Jennifer, a Raptor fan, plans to make Tshirts for the basketball fans.

Expected sales	300	units
Selling price	$40	per cap
Direct material	$9	per cap
Direct labour	$4	per cap
Variable overhead	$3	per cap
Variable selling commission	$2	per cap
Fixed sell. & admin. expense	$800	total
Fixed factory overhead	$1,000	total

Using the above information answer the following questions.

What is the total variable cost per unit?

What is the total fixed costs?

What is the contribution margin per unit?

What is the contribution margin ratio?

HINT: Remember the entry rules for percentages.

What is the break-even number of T-shirts?

What is the variable cost ratio?

HINT: Remember the entry rules for percentages.

What is the break-even in sales dollars?

The company would like to earn a target income of $3,060. How many T-shirts will the company have to sell in order to earn this target income?

The company would like to earn a target income of $3,060. The total sales revenue required to earn an income this target income is $__________.