training facility and fleet of cars.

Read the requirements.

Requirement $1.$ For each of the following independent situations, calculate the contribution margin per unit and the breakeven point in units:

$\backslash$table$[[,$Net sales revenue per unit,$-,$Variable costs per unit,$=,\backslash$table$[[$CM per unit$],[150]]],[$Situation a$,$$$,300,,$$$,150,=,$$$],[$Situation b$,$$$,250,,$$$,150,=,$S$,100],[$Situation c$,$$$,300,-,$$$,135,=,$s$,165],[$Situation d$,$S$,300,,$$$,150,=,$s$,150]]$

CM per unit

CM ratio

Fixed costs

Variable costs

Requirements

For each of the following independent situations, calculate the contribution margin per unit and the breakeven point in units by first referring to the original data provided

a$.$ Breakeven point with no change in information:

b$.$ Decrease sales price to $$250$ per student.

c$.$ Decrease variable costs to $$135$ per student.

d$.$ Decrease fixed costs to $$75,000.$

$2$ Compare the impact of changes in the sales price, variable costs, and fixed costs on the contribution margin per unit and the breakeven point in units.