The following information applies to the questions displayed below ] Praveen Company manufactures and markets a number of rope products . Management is considering the future of Product XT , a special rope for hang gliding that has not been as profitable as planned Because Product XT is manufactured and marketed independently of the other products , its total costs can be precisely measured Next year's plans call for a $ 350 selling price per unit . Its fixed costs for the year are expected to be $ 315,000 . Variable costs for the year are expected to be $ 245 per unit Problem 18-6A ( Algo ) Part 1 1. Estimate Product XT's break - even point in terms of sales units and sales dollars . ( Do not round intermediate calculations . ) Contribution Margin per unit Contribution margin Contribution Margin ratio Numerator : Denominator : Contribution margin ratio 11 12 of 15 Next >