QUESTION 7

1. Vans Refrigeration Company's contribution margin income statement is presented below. Sales for the current period consisted of 5,000 units. Determine the company's

   (a) Per Unit Sales Price

   (b) Per Unit Variable Cost

   (c) Contribution Margin Ratio

   (d) The break-even point in dollars.

   Vans Refrigeration Company Contribution Margin Income Statement
   Sales	$130,000
   Variable costs	95,000
   Contribution margin	35,000
   Fixed costs	28,000
   Net income	$7,000