The WGB n factory counter showsyou the following cost report in the last3 years.

Calculate for all years:

1. Balance Point in Units and Sales

2. Contribution Margin

3. Safety Margin

4. Total Fixed Costs

5. Fixed costs per Unit

6. Total Variable Costs

7. per Unit

8. Determines how many units you would need to sell to make an approximate net profit of an additional 10,000 in 2017.

2017 2018 2019

Units Sold 225 318 355

Unit Sale Price 161.11 180.97 173.94

Sales Revenue 36,250 57,550 61,750

Expenses

Labor 10,000 19,000 24,000

Materials 3,000 4,200 4,950

Appointment 4,000 5,000 6,000

Sales Commissions 4,000 5,600 7,400

Fire insurance 2,000 2,500 2,800

Security Expenses 5,000 6,000 7,000

Income 1,400 1,400 1,600

Vehicle Lease 1,300 1,300 1,300

GraduationOn 1,000 1,000 1,000

Utilities 2,200 2,600 2,500

33,900 48,600 58,550