Total Costs. Total Manufacturing Hours

January. $2,787 3,200

February. $3,495 3900

March. $4,212 4650

April. $4,976 5800

May. $5,865 6750

June. $6,850 8,100

The selling price per unit is $25.

When you reply to someone's post you must use their information to figure out their company's:

• Variable Cost and Fixed Cost using the High-Low Method.
• Breakeven point in units.
• Breakeven point in dollars using the Contribution Margin Ratio.
• Margin of Safety Percentage if their sales are $756,000.
• How many units they would need to sell in order to have a Net Income of $1,200,000.