Lab. Health co is general laboratory clinic, the average direct material cost is $5 per unit, the equipment cost is $20,000 per month with a maximum monthly capacity of 50,000 units, Salaries cost is $ 30,000 per month, monthly rent is $10,000, other monthly overheads $ 5,000.

The average price charged per general category lab test is $15. Kindly calculate the following:

1- The full cost of generating per general lab test under three different levels of output, which are ; 15,000 and 25,000, and 45,000 units respectively and calculate the operating profit and operating profit margin under each level of output.

2- The monthly breakeven quantity.