Sales Price Per Unit:		$400.00
Variable Selling and General Expenses per unit					$12.00
Monthly Fixed Selling and General Expenses					$2,000
Observation Number	Month	Year	Number of Production Batches	Units Produced	Manufacturing Overhead	Machine Hours	Direct Material Cost	Direct Labor Cost
1	Jan	20X1	8	121	10,991	1,557	3,703	4,646
2	Feb	20X1	4	103	9,724	1,259	3,059	4,408
3	Mar	20X1	5	82	9,830	970	2,411	3,674
4	Apr	20X1	7	123	11,006	1,631	3,653	4,723
5	May	20X1	10	95	10,413	1,235	2,850	4,028
6	Jun	20X1	5	100	10,403	1,391	2,970	4,280
7	Jul	20X1	11	125	11,307	1,479	3,750	5,750
8	Aug	20X1	5	68	9,716	955	2,060	2,530
9	Sep	20X1	3	130	10,310	1,808	3,822	4,992
10	Oct	20X1	6	80	9,622	988	2,448	3,520
11	Nov	20X1	4	124	10,237	1,483	3,683	4,613
12	Dec	20X1	10	128	11,120	1,597	3,802	5,530
13	Jan	20X2	5	121	10,311	1,715	3,630	4,453
14	Feb	20X2	7	71	10,103	951	2,173	3,039
15	Mar	20X2	7	122	10,777	1,507	3,587	4,197
16	Apr	20X2	10	35	9,822	473	1,050	1,330
17	May	20X2	4	116	10,527	1,493	3,480	4,083
18	Jun	20X2	8	44	9,331	578	1,294	2,006
19	Jul	20X2	11	71	10,697	886	2,087	2,698
20	Aug	20X2	6	57	9,767	771	1,727	2,440
21	Sep	20X2	10	56	10,241	692	1,697	2,419
22	Oct	20X2	5	73	9,695	940	2,146	3,066
23	Nov	20X2	6	128	10,746	1,498	3,802	5,171
24	Dec	20X2	9	114	10,790	1,615	3,420	4,697

Question

Assume variable General and Administrative expenses are $12 per unit. What is the total variable cost per unit? Also what is total fixed General and Administrative expenses are $2,000 per month. What is the total fixed cost per month?

Assume sales price per unit is $400. What is the Contribution Margin Per Unit? What is the Break Even Point in Units?