Sales (4,000 units)		$200,000
Variable expenses		110,000
Contribution margin		90,000
Fixed expenses		48,000
Net operating income		$42,000

A)What is the contribution margin per unit?

B)What is the contribution margin ratio?

C)What is the variable expense ratio?

D) If sales increase to 6,050 units, what would be the estimated net operating income?

E) If the selling price decreases by $4 per unit and the sales volume increases by 200 units, what would be the estimated net operating income?

F) If the variable cost per unit decreases by $5, spending on advertising increases by $4,000, and unit sales increase by 450 units, what would be the estimated net operating income?

G) What is the break-even point in dollar sales?

H) Estimate how many units must be sold to achieve a target profit of $60,000.