Sales price per unit

$1,400

(f)

$2,500

Variable costs per unit

(a)

2,940

1,250

Total fixed costs

273,000

1,097,600

(k)

Target profit

630,000

24,892,000

1,562,500

Contribution margin per unit

700

(g)

(l)

Contribution margin ratio

(b)

40%

(m)

Required units to break even

(c)

(h)

325 units

Required sales dollars to break even

(d)

(i)

(n)

Required units to achieve target profit

(e)

(j)

(o)