The information that follows was obtained from the accounting records of Portofino Manufacturing during a period when the company sold 130,000 units.

Required:

Compute the company's per-unit contribution margin and break-even point in units.

How many units must Portofino sell to produce a target profit of $810,000? Assume that Portofino was able to reduce the variable cost per unit by $7.

What selling price could management charge if it desired to maintain the current break-even point?

The information that follows was obtained from the accounting records of Portofino Manufacturing during a period when the company sold 130,000 units. Sales revenue Variable costs Fixed costs $12,610,000 4,810,000 7,380,000 Required: A. Compute the company's per-unit contribution margin and break-even point in units. B. How many units must Portofino sell to produce a target profit of $810,000? C. Assume that Portofino was able to reduce the variable cost per unit by $7. What selling price could management charge if it desired to maintain the current break-even point? A. units Per-unit contribution margin Break-even point Unit sales Selling price B. C