Question 3.3.(TCO C) A cement manufacturer has supplied the following data.

Tons of cement produced and sold	220,000
Sales revenue	$924,000
Variable manufacturing expense	$297,000
Fixed manufacturing expense	$280,000
Variable selling and admin expense	$165,000
Fixed selling and admin expense	$82,000

Calculate the unit contribution margin.

Calculate the break-even point in units Calculate the break-even point in dollars. If the company desires a net operating income of $500,000, how many units must it sell? What will the revenue be?