Red and White Company reported the following monthly data:

Units produced	2,200 units
Sales price	$27 per unit
Direct materials	$3 per unit
Direct labor	$4 per unit
Variable overhead	$5 per unit
Fixed overhead	$8,140 in total

What is the Red and White's contribution margin for this month if 1,000 units were sold?

A product sells for $235 per unit, and its variable costs per unit are $158. The fixed costs are $427,000. If the firm wants to earn $78,890 pretax income, how many units must be sold?

Henderson Co. has fixed costs of $22,000 and a contribution margin ratio of 22%. If expected sales are $125,000, what is the margin of safety as a percent of sales?