= Selling Price = 300 Per Unit Var OSTS= 240 per unit FIXED COSTS= 600 per YR 1) CM PER UNIT 1A) CM % 2) TOT CM IF WE SELL 10 UNITS 3) VAR COST % 4) DO THE SHORTCUT 5) SALES IN UNITS TO BREAK EVEN 6) SALES IN UNITS TO EARN 480 NET INC 7) SHOW PROOF FOR #6 8) SALES $ TO EARN 540 NEW INCOME|