Madison Company produces a single product which sells for $30 per unit. Fixed expenses total $13,500 per month, and variable expenses are $12 per unit. During the current month, sales, in units, totaled 900 units. Using the information above, match each of the items listed below with the appropriate amount.

-	Contribution margin per unit.
-	Contribution margin ratio.
-	Break-even point in units.
-	Break-even point in dollars.
-	Total contribution margin at the break-even point.
-	Net income during the current month.
-	Margin of safety during the current month.
-	Margin of safety rate during the current month.
-	Operating leverage during the current month.
-	Sales, in units, needed for a target profit of $3,600.
-	Sales, in dollars, needed for a target profit of $4,500.
-	If sales next month increase by 15%, what will be the net income?

A.	6.0
B.	16.7%
C.	$30,000
D.	60.0%
E.	950 Units
F.	$4,500
G.	750 Units
H.	$18
I.	$22,500
J.	$2,700
K.	$13,500
L.	$5,130