Lucent Manufacturing Company makes a product that it sells for $67 per unit. The company incurs variable manufacturing costs of $14 per unit. Variable selling expenses are $13 per unit, annual fixed manufacturing costs are $186,000, and fixed selling and administrative costs are $362,800 per year.

Contribution margin ratio		%
Break-even point in dollars
Break-even point in units

LUCENT MANUFACTURING COMPANY
Contribution Margin Income Statement
Sales
Variable costs
Contribution margin
Fixed costs
Net income