P5-2A a) Sales Variable expenses Cost of Goods Sold Selling Expenses Administrative expenses Total variable expenses Contribution margin Fixed expeses Cost of goods sold Selling expenses Administrative expenses Total fixed expenses Net Income b) Fixed costs Contribution margin per unit Break-even point in units Break-even point in dollars c) Contribution margin per unit Unit selling price Contribution margin ratio Margin of safety in dollars Expected sales Margin of safety ratio d) Target Net income Fixed cost Contribution margin ratio Required sales Jorge Company CVP Income Statement For the year ended December 31, 2014 2014