Month	Units Shipped	Total Shipping Expense
January	4		$	2,360
February	4		$	3,260
March	5		$	2,800
April	2		$	1,314
May	3		$	2,310
June	6		$	3,240
July	8		$	4,704

Phillips Company manufactures air-conditioning units for commercial buildings and has noticed considerable variation in shipping expenses from month to month as per the data above.

an average sales price of $7,900, variable direct manufacturing costs are $3,950 per unit, variable manufacturing overhead costs are $1,580 per unit, and variable selling and administration costs (excluding shipping) are $320 per unit what is the contribution

what is the contribution margin per unit?

What isthe total contribution margin for August if seven air conditioners are produced and sold.

What is operating income for August if seven air conditioners are produced and sold andtotal fixed costs (excluding shipping) are $1,950 per month.

By how much would the total contribution margin decrease in August if Phillips decides to offer its customers a 5% price discount on the seven units?

By how much would operating income decrease in August if Phillips decides to offer its customers a 5% price discount on the seven units?