The following is information concerning a product manufactured by Ames Brothers:

Sales price per unit	$	69
Variable cost per unit		43
Total fixed manufacturing and operating costs (per month)		420,000

a.

Determine the unit contribution margin.

-Unit Contribution Margin=

b.

Determine the number of units that must be sold each month to break even. (Round your answer to the nearest whole number.)

-Break Even Units=

c.	Determine the number of units that must be sold to earn an operating income of $234,000 per month.(Round your answer to the nearest whole number.) -Taget Sales in Units=