TB MC Qu. 05-164 (Algo) Wang Company manufactures and sells... Wang Company manufactures and sells a single product that sells for $630 per unit; variable costs are $378 per unit. Annual fixed costs are $872,000. Current sales volume is $4,380,000. Management targets an annual income of $1,305,000. Compute the dollar sales to earn the target income. TB MC Qu. 05-161 (Algo) Wang Company manufactures and sells... Wang Company manufactures and sells a single product that sells for $630 per unit; variable costs are $378. Annual fixed costs are $872,000. Current sales volume is $4,380,000. Compute the break-even point in units. TB MC Qu. 05-159 (Algo) Wang Company manufactures and sells... Wang Company manufactures and sells a single product that sells for $580 per unit; variable costs are $319 per unit. Annual fixed costs are $958,500. Current sales volume is $4,330,000. Compute the contribution margin per unit