Overhead Cost	Units Produced
January-17	$78,000	5,679
February-17	$91,000	6,751
March-17	$100,000	7,539
April-17	$78,000	5,335
May-17	$89,000	6,480
June-17	$93,000	7,630
July-17	$87,000	6,331
August-17	$94,000	7,998
September-17	$81,000	5,943
October-17	$85,000	7,081
November-17	$100,000	7,694
December-17	$104,000	8,903
January-18	$92,000	7,485
February-18	$104,000	9,062
March-18	$96,000	8,189
April-18	$77,000	5,410
May-18	$83,000	6,556
June-18	$95,000	7,850
July-18	$65,000	4,836
August-18	$92,000	6,828
September-18	$77,000	6,221
October-18	$105,000	8,238
November-18	$103,000	7,842
December-18	$96,000	8,086
January-19	$83,000	6,887
February-19	$100,000	8,438
March-19	$83,000	5,829
April-19	$79,000	5,639
May-19	$74,000	5,703
June-19	$81,000	6,455
July-19	$82,000	6,370
August-19	$74,000	5,684
September-19	$72,000	4,906
October-19	$73,000	5,026
November-19	$92,000	7,630
December-19	$65,000	4,014

Random analyzes their costs and finds the following:

Each unit of inventory uses 2 gallons of materials and each gallon costs $3

On average a worker can produce 16 units of product in an 8 hour shift and gets paid $180 for that shift

Each month Random spends $26,500 on selling and administration costs

Sales price for 2020 is estimated at $36 per unit

What is the contribution margin per unit? Round to the nearest cent

How many units does Random need to sell in a month to break even in 2020?

How many units does Random need to sell in a month to make $30,000 of profit before taxes?

What is the contribution margin per unit? Round to the nearest cent

What is the contribution margin per unit? Round to the nearest cent

What is the contribution margin per unit? Round to the nearest cent

Each unit of inventory uses 2 gallons of materials and each gallon costs $3

On average a worker can produce 16 units of product in an 8 hour shift and gets paid $180 for that shift

Each month Random spends $26,500 on selling and administration costs

Sales price for 2020 is estimated at $36 per unit