Schimmel Company provides the following information about its single product.

Required:

1. What is the contribution margin per unit at the Schimmel Company?

2. What is the break-even point in units at the Schimmel Company?

3. What is the break-even point in sales at the Schimmel Company?

4. How many units must be sold to earn the targeted operating income at the Schimmel Company?

Number of parts produced annually 20,000 Fixed costs Variable costs Total cost to produce $39,000 $66.000 $105,000