PR $20-6$B Contribution margin, break$-$even sales, cost$-$volume$-$profit chart, $$ Obj, $2,3,4,5$ margin of safety, and operating leverage

V$3\mathrm{.}8,000$ units

$8$ THER TEMNATE

Belmain Co$.$ expects to matain the same inventories at the end of $2017$ at the beginning of the year. The toal of all production costs for the year is thenefore assumed to be cqual to the cost of goods sold. Whith this in mind, the various department heads were asked to suhmit estimates of the costs for their departments cluring the year A summary report of these extimates is as follows

$\backslash$table$[[,\backslash$table$[[$Eistimated$],[$Fixred Cost$]],\backslash$table$[[$Estimated Variable Cost$],[($per unit sold$)]]],[$Productlon costs:$],[$Direct materiale,$-,$$$50,00$