The following information is available

Sales (1,000 units) $8,000

Cost of Goods Sold 6,000

Gross Profit 2,000

Selling Expenses (fixed) 250

Income from operations $1,750

Cost of Goods Sold is 60% variable and 40% fixed. Selling Expenses are 100% fixed

1.A) Calculate the Breakeven in units: a. 1,750 units, b. 2,400 units c. 389 units, d. 603 units

B) Calculate the contribution margin per unit: a. 4.50, b. 2.00, c. 4.40, d. 3.75

C) Calculate the Manufacturing Margin: a. 4,600, b. 4,400, c. 4,500, d. 4,300

D) Assume a target profit of $200, How many units must be sold to achieve the profit? a. 684 units, b. 654 units, c. 647 units, d. 648 units