Sales Revenue 13,500,000 Less: variable costs Distribution Sales Commission Total variable costs 6,000,000 2,115,000 1,410,000 9,525,000 24 25 26 Contribution Margin 3,975,000 Less Fixed costs 28 Distribution Seling General and administrative Total fixed costs 985,000 1,184,000 871,875 29 31 32 3,040,875 Net operating income E 934,125 34 35 36 In 2016, Datura sold 15,000 sets of pottery. 37 38 39 40() For each set of pottery sold in 2016, calculate the following 41 42 43 a. b. c. d. e. Sales price per unit variable purchase cost per unit variable distribution cost per unit variable sales commission per unit 45 46 47 contribution margin per unit 48 (2) 49 50 (3) 51 52 Calculate the breakeven point in units and in sales euros Historically, Datura's total variable costs have been approximately 60% of sales. What is the ratio of variable costs to sales in 2016? 53 (4) How would fixed costs had been affected if Datura sold only 14,000 sets of pottery 54 in 2016? Sheetl READY