Selling price

S30 per unit

Variable production cost

$15 per unit

S80,000

Fixed production cost

Variable selling & administrative expenses

$3 per unit

Fixed selling & administrative expenses

S40,000

20,000 units

Units Sold

1-What is the unit contribution margin? *

2-What is the break-even sales? *

3-What is the required unit sales to attain a profit of $180,000? *

4-What is the margin of safety percentage? *