The below information belongs to Spartak Corporation

Amount

Sales (31,200 units)………………………….. $904,800

Variable Expense……………………...…….. 686,400

Contribution Margin………………………….. 218,400

Fixed Expenses……………………………….. 73,000

Net Operating Income………………………… $145,400

Required:

Compute/calculate the company’s:

a) CM per unit 

b) CM Ratio 

c) Break-even point in unit sales if FC decreases by $3,000

d) Break-even point in dollar sales if FC increases by $4,800 

e) Compute unit sales if target profit is $163,000 

f) Compute dollar sales if target profit is $188,000 and FC increases by $7,000