Presidio, Inc., produces one model of mountain bike. Partial information for the company follows: Required: 1. Complete Presidios cost data table.

Complete Presidios cost data table. (Round your Cost per Unit answers to 2 decimal places.)

Bikes Produced and Sold	730 Units	790 Units	1,820 Units
Total costs
Variable costs	$189,800	$226,200
Fixed costs per year
Total costs	$189,800	$226,200	$0
Cost per unit
Variable cost per unit
Fixed cost per unit
Total cost per unit	$0.00	$539.00	$0.00

2. Calculate Presidios contribution margin ratio and its total contribution margin at each sales level indicated in the cost data table assuming the company sells each bike for $640.

	730 Units		790 Units		1,820 Units
Total Contribution Margin
Contribution Margin Ratio		%		%		%

3. Calculate net operating income (loss) at each of the sales levels assuming a sales price of $640.

	730 Units	790 Units	1,820 Units
Net Operating Income