Julianna Abdallah owns and operates FirstCakes, a bakery that creates personalized birthday cakes for a childs first birthday. The cakes, which sell for $56 and feature an edible picture of the child, are shipped throughout the country. A typical months results are as follows:

Sales revenue		$944,720
Variable expenses		708,540
Contribution margin		236,180
Fixed expenses		123,620
Operating income		$ 112,560

A. What is FirstCakes contribution margin per unit?

Contributing Margin per unit $_____ per cake

B. What is FirstCakes monthly breakeven point in units?

Breakeven point _____ Cakes

C. What is FirstCakes contribution margin ratio?

Contribution Ration ___ %

D. What is FirstCakes monthly breakeven point in sales dollars?

Breakeven Sales $____