Juniper Enterprises sells handmade clocks. Its variable cost per clock is $16.20, and each clock sells for $27. Calculate Junipers contribution margin per unit and contribution margin ratio. If the companys fixed costs total $8,856, determine how many clocks Juniper must sell to break even.

Part A : Contribution Margin

Find Unit margin contribution :

Find Contribution Margin ratio % :

Part B : Break Even Point

Find Break even unit :