Sales price per unit $2,200 () 2,100 Variable costs per unit 3,240 1,260 465,300 1,274,400( 891,000 30,326,400 987,000 Total fixed costs Target proft Contribution margin per unit Contribution margin ratio 990 (g) 40% (m) Required units to break even Required sales dollars to break even Required units to achieve target profit 350 units