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Total Per Unit % Sales.. ... $ 140,000 $ 20 ? ? ? ? Variable expenses... Contribution margin ...... ? ? ? 14,000 Fixed expenses.....

Total Per Unit % Sales.. ... $ 140,000 $ 20 ? ? ? ? Variable expenses... Contribution margin ...... ? ? ? 14,000 Fixed expenses..... $ 21,000 Operating income... 1. Fill in the missing numbers in the table. Use the following questions to help fill in the missing numbers in the table: a. What is the total contribution margin? b. What is the total variable expense? c. How many units were sold? d. What is the per-unit variable expense? e. What is the per-unit contribution margin? 2. Answer the following questions about breakeven analysis: a. What is the breakeven point in units? b. What is the breakeven point in sales dollars? 3. Answer the following questions about target profit analysis and safety margin: a. How many units must the company sell in order to earn a profit of $52,000? b. What is the current margin of safety in units? c. What is the margin of safety in sales dollars? d. What is the margin of safety in percentage

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