Price, Variable Cost per Unit, Contribution Margin, Contribution Margin Ratio, Fixed Expense For each of the following independent situations, calculate the amount(s) required. Required: 1. At the break-even point, Jefferson Company sells 135,000 units and has fixed cost of $346,800. The variable cost per unit is $0.30. What price does Jefferson charge per unit? Note: Round to the nearest cent. $ 2.87 2. Sooner Industries charges a price of $116 and has fixed cost of $321,500. Next year, Sooner expects to sell 12,300 units and make operating income of $196,000. What is the variable cost per unit? What is the contribution margin ratio? Note: Round your variable cost per unit answer to the nearest cent. Enter the contribution margin ratio as a percentage, rounded to two decimal places. Variable cost per unit $ Contribution margin ratio % 3. Last year, Jasper Company earned operating income of $28,800 with a contribution margin ratio of 0.3. Actual revenue was $240,000. Calculate the total fixed cost. Note: Round your answer to the nearest dollar, if required. $ 4. Laramie Company has variable cost ratio of 0.40. The fixed cost is $86,400 and 24,000 units are sold at break-even. What is the price? What is the variable cost per unit? The contribution margin per unit? Note : Do NOT round interim computations. Round answers to the nearest cent. Price Variable cost per unit bli Contribution margin per unit Units Sold to Break Even, Unit Variable Cost, Unit Manufacturing Cost, Units to Earn Target Income Werner Company produces and sells disposable foil baking pans to retailers for $2.85 per pan. The variable cost per pan is as follows: Direct materials $0.23 Direct labor 0.61 Variable factory overhead 0.67 Variable selling expense 0.12 Fixed manufacturing cost totals $221,806 per year. Administrative cost (all fixed) totals S30,246. Required: 1. Compute the number of pans that must be sold for Werner to break even. pans 2. Conceptual Connection: What is the unit variable cost? What is the unit variable manufacturing cost? Round your answers to the nearest cent. Unit variable cost Unit variable manufacturing cost Which is used in cost-volume-profit analysis? Unit variable cost 3. How many pans must be sold for Werner to earn operating income of $7,808? pans 4. How much sales revenue must Werner have to earn operating income of $7,808