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9 Compute break-even point in dollars. contribution margin ratio, target net income sales , 10 11 12 C19, LLC. Company produces monitor tubes. The monitor tubes are sold for $5.00 per unit to wholesalers. Unit variable cost are 40%. For the year 2019, management estimates the following revenues and costs. Sales Direct materials Direct labor Manufacturing overhead-variable Manufacturing overhead -fixed Selling expenses - variable Selling expenses - fixed SGA expenses - variable SGA expenses-fixed 1,625,000 157,500 140,000 87,500 120,000 20,000 21,250 10,000 25,000 Instructions: Compute the contribution margin ratio. (Round to the nearest full percent.) 27 (b) Compute the break-even point in dollars. 28 (c) Determine the sales dollars required to eam net income of $450,000 29 32 (a) Contribution margin ratio 33 Unit contribution margin 34 Unit selling price 35 Contribution margin ratio 36 38 b) Break-even point in dollars 59 Fixed costs 0 Contribution margin ratio 1 Break-even point in dollars 4 (c) Sales dollars required to earn target net income 5 Fixed costs 5 Target income - Total / Contribution margin ratio / Sales dollars required /