PART 2
			Cost Volume Relationships -
			Profit Planning
	Big Al is about to begin work on the budget for 20x2 and they have requested that you prepare analysis
	based on the following assumptions.
	Note: Remember, that we cannot sell part of a lamp, therefore to find the number of units you have to round
	up to the next complete unit. Furthuremore, to find the required sales in dollars it may be easier to find the
	number of units and then multiply by the selling price per unit.
1.	For 20x2 the selling price per lamp will be $45.00. What is the projected contribution margin and contribution
	margin ratio for each lamp sold?
	Contribution Margin per unit (Round to two places, $##.##)				{5.01}
	Contribution Margin Ratio (Round to four places,% is two of those places ##.##%)			{5.02}
2.	For 20x2 the selling price per lamp will be $45.00. The desired net income in 20x2 is $192,500 . What
	would sales in units have to be in 20x2 to reach the profit goal?
	Breakeven sales in units (Since we cannot sell part of a unit round up to the next unit if needed)		{5.03}
3.	For 20x2 the selling price per lamp will be $45.00. If the fixed cost increase by $45,000.00 how many lamps
	must be sold to breakeven?
	Breakeven sales in units (Since we cannot sell part of a unit round up to the next unit if needed)		{5.04}