Sage Company manufactures a single product. Sage normally produces and sells 470 units per month at $112 each. The company's income tax rate is 26%. Estimated monthly costs are as follows:

Manufacturing Nonmanufactuing

Variable $8,460 $4,230

Fixed 11,750 6,110

What is the contribution margin per unit?

Contribution margin per unit $ _______

What is the contribution margin ratio? (Round to 2 decimal places, e.g. 17.54%.)

Contribution margin ratio % ______

How many units must Sage sell to break even? (Round answer to nearest whole units, e.g. 125.)

Breakeven point _____ units

If the company desires an after-tax profit of 20% on the selling price, what is the equivalent pretax return on sales? (Round intermediate calculations to 4 decimal places, e.g. 15.1679 and final answer to 0 decimal places, e.g. 5,125.)

Pretax return $ _____

Thank you for your help.