Target Profit Forest Company sells a product for $195 per unit. The variable cost is $105 per unit, and fixed costs are $747,000. Determine (a) the break-even point in sales units and (b) the break-even point in sales units if the company desires a target profit of $171,810 a. Break-even point in sales units b. Break-even point in sales units if the company desires a target profit of $171,810 units units Contribution Margin Michigan Company sells 10,000 units at $100 per unit. Variable costs are $75 per unit, and fixed costs are $125,000. Determine (a) the contribution margin ratio, (b) the unit contribution margin, and (c) income from operations. a. Contribution margin ratio (Round to one decimal place.) b. Unit contribution margin c. Income from operations per unit High-Low Method The manufacturing costs of Gregory Industries for three months of the year are provided below. Total Costs Production 1,100 units 3,100 2,060 January $133,200 February 207,200 March Using the high-low method, determine (a) the variable cost per unit and (b) the total fixed cost. Round all answers to the nearest whole dollar. a. Variable cost per unit b. Total fixed cost 139,560