Miller Metal Co. makes a single product that sells for $45 per unit. Variable costs are $27.6 per unit, and fixed costs total $65,395 per month.

A. Calculate the number of units that must be sold each month for the firm to break even. (Do not Round your immediate calculations).

Break even volume _____?______ units.

B. Assume current sales are $403,000. Calculate the margin of safety and the margin of safety ratio.

Margin of safety _____?_____

Margin of safety ratio ______?_____%

C. Calculate operating income of $5,300 units are sold in a month. (Do not round your intermediate calculations.)

Operating income _____?_____

D. Calculate operating income of the selling price is raised to $48 per unit, advertising expenditures are increased by $7,500 per month and monthly unit sales volume becomes 6,000 units. (Do not Round your immediate calculations).

Operating income _____?______

E. Assume that the firm adds another product to its product line and that the new product sales for $21 per unit has variable cost $14 per unit and causes fixed expenses in total to increase to $89,000 per month. Calculate the firms operating income of 5,300 units of the original product and 4,800 units of the given in the problem statement. (Do not round your intermediate calculations.)

Operating income _______?_______

F. Calculate the firms operating income if 3,900 units of the original product and 6,200 units of the new products are sold each month. (Do not round your intermediate calculations.)

Operating income _______?_______