Total revenues	218500
Total fixed costs	32160
Total variable costs	149500
Total units produced and sold	11500

Farzell Company produces one type of machine with the above costs and revenues for the year. 1. What is the selling price per unit? 2. What is the variable cost per unit? 3. What is the contribution margin per unit? 4. What is the break-even point in units 5. How many units must be sold to make an operating profit of $199200 for the year? 6. What is Farzell Company's margin of safety (in units)? (Compared to the actual results in the original data.)