The CPM Company manufactures a commercial push lawn mower. You will use the following data to perform Cost-Volume-Profit-Analysis for CPM Companys commercial push lawn mower product. CPM uses units produced as the activity base in estimating cost behavior. Data for estimating Cost Behavior:

* Green line intersects "Y" axis at $45,000 cost. *Orange line equals 1800 units and $400,000 cost.

1. Use the provided scatter diagram and estimated line of cost behavior to calculate Variable Cost per unit. (Show your equation with your answer, round answer to 2 decimals)

2. Use the provided Data for estimating Cost Behavior January - December to calculate Variable Cost per unit using the High Low Method. (Show your equation with your answer, round answer to 2 decimals)

3. Use the provided Data for estimating Cost Behavior January - December to calculate Fixed Cost using the High Low Method. (Show your equation with your answer, round answer to 2 decimals)

4. With a selling price of $400 for a lawn mower and using the variable cost per unit from the answer to question #2 calculate Contribution Margin per unit. (Show your equation with your answer, round answer to 2 decimals)

5. With a selling price of $400 for a lawn mower and using the answer to question #4 calculate Contribution Margin Ratio. (Show your equation with your answer, round answer to 2 decimals)

6. Using the data from questions #3 & #4 calculate Break-even point in units. (Show your equation with your answer, round answer to 2 decimals)

7. Using the data from questions #3 & #5 calculate Break-even point in dollars. (Show your equation with your answer, round answer to 2 decimals)

8. With Expected Sales of $700,000 calculate Margin of Safety. (Show your equation with your answer, round answer to 2 decimals)

9. With a revised selling price of $450 for a lawn mower and assuming no changes to fixed or variable costs calculate the Revised break-even point in units. (Show your equation with your answer, round answer to 2 decimals)

10. Using the Revised information and a Target Pretax Income of $2,000,000 calculate the Dollar Sales at Target After-Tax Income (Show your equation with your answer, round answer to 2 decimals)

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