SBD Phone Company sells its waterproof phone case for $90 per unit. Fixed costs total $162,000, and variable costs are $36 per unit (1) Determine the contribution margin per unit. per unit per unit per unit Contribution margin (2) Determine the break-even point in units. Choose Numerator: 1 Choose Denominator: = Break even units Break even units SBD Phone Company sells its waterproof phone case for $90 per unit. Fixed costs total $162,000, and variable costs are $36 per unit. Compute the units of product that must be sold to earn pretax income of $200,000. Units to be sold to achieve targeted income Choose Denominator: = Choose Numerator: Units to achieve target Units to achieve target Zhao Co. has fixed costs of $354,000. Its single product sells for $175 per unit, and variable costs are $116 per unit. If the company expects sales of 10,000 units, compute its margin of safety in dollars and as a percent of expected sales. Dollars Percent Margin of safety