The table below provides information about the product Microsoft Game.

Microsoft Game

Sale price per piece (kr / pc) 150.00

Variable cost per piece:

Direct material (kr / pc) 27.00

Direct wages (kr / pcs) 7.50

Indirect cost (ISK / pc) 7.50

Sales and management costs (kr / pc) 3.00

Fixed costs per year:

Indirect cost 600,000

Sales and management costs 135,000

1. Calculate contribution margin per unit

2. Set up a statement of income in the form of a contribution income statement, etc. plan for the sale of 8,000 pieces of Microsoft Game product this year

3. Calculate profits from the sale of the product, etc. 10% increase in sales for the year (ie 10% increase in estimated volume)

4. Calculate the degree of operating leverage of the product