Sale Price per unit Total Fixed Cost $14.31 1,052,800 Variable Cost per unit $8.33 Contribution Margin per unit $5.98 Break Even points in unit 176,054 Sales Volume to reach $750,000 profit 301,472 Increase in Sale Price of 5% $15.03 Decrease in Variable cost per unit $7.45 Change in Fixed Cost 900,000 Sales in Dollars 4,529,761 Variable Cost Profit Margin of Saftey 2,245,963 1,383,798