Q$1)$ By using the information given below calculate;

a$.$ the total contribution margin and contribution margin percentage.

b$.$ the break$-$event point in units, break$-$even point in dollars, margin of safety in dollars and margin of safety in units.

c$.$ The variable cost percentage.

Variable cost of goods sold per unit

Fixed cost of goods sold per unit

Variable operating expenses per unit

Fixed operating expenses per unit

Selling price

a$)CM=216,000-175*500=$

Number of units sold

$$,4\mathrm{.}00$

$$,3\mathrm{.}00$

$$,1\mathrm{.}50$

$$,1\mathrm{.}25$

$$,12\mathrm{.}00$

$9\mathrm{.}95$

b$)\frac{TFC}{\text{o}\text{m}\text{p}\text{u}\text{n}\text{i}\text{t}}=4\mathrm{.}25$

Number of units produced

$18,00020,000$

$\frac{TFC}{CMPP},4\mathrm{.}23+2\mathrm{.}25$