Stratford Company distributes a lightweight lawn chair that sells for $$20$ per unit. Variable expenses are $30\%$ of sales, and fixed expenses total $$210,000$ annually.

Required:

Answer the following independent questions:

$1.$ What is the product's CM per unit?

Contribution margin per unit

$2.$ Use the CM per unit to determine the break$-$even point in units.

Break$-$even point in units

set operating in coincrete sales will increase by $530,000$ during the coming year due to increased demand. By how much should