Kelly Company produces flash drives for computers, which it sells for $20 each. Each flash drive costs $16 of variable costs to make. During April, 1,000 drives were sold. Fixed costs for March were $2 per unit for a total of $1,000 for the month. How much is the contribution margin ratio?

Harvey, Inc. sells a product with a contribution margin of $12 per unit, fixed costs of $150,000, and sales for the current year of $200,000. How much is Harvey's break-even point?

Newman Company sells MP3 players for $60 each. Variable costs are $36 per unit, and fixed costs total $90,000. What sales are needed by Newman to break even?

A company desires to sell a sufficient quantity of products to earn a profit of $300,000. If the unit sales price is $20, unit variable cost is $12, and total fixed costs are $500,000, how many units must be sold to earn net income of $300,000?

The following monthly data are available for Hepburn, Inc. which produces only one product: Selling price per unit, $42; Unit variable expenses, $14; Total fixed expenses, $84,000; Actual sales for the month of June, 4,000 units. How much is the margin of safety for the company for June?

Price Company sells 100,000 units for $13 a unit. Fixed costs are $350,000 and net income is $250,000. What should be reported as variable expenses in the CVP income statement?