Kiwi Company sells several products. Information of average revenue and costs are as follows:

Selling price per unit $30.00

Direct materials $14.00

Direct manufacturing labor $6.00

Annual fixed costs $,154,000

*Calculate the contribution margin per uni, break-even per unit and also calculate the number of units Kiwi's must sell to yield a profit of $25,000.

*State and explain the assumption of CVP analysis