Una Company currently sells widgets for $$160$ per unit. The contribution margin is $$100$ per unit and total fixed costs

equal $$320,000$ per year. Sales are currently $6,000$ units annually, and the income tax rate is $40$ percent.

Required:

a$.$ Calculate the contribution margin ratio $($round to $*x\%).$

b$.$ Calculate break$-$even in units.

c$.$ Calculate break$-$even in sales dollars

d$.$ Calculate the current after$-$tax net income.

e$.$ The company is considering a $10\%$ drop in selling price that it believes will raise units sold by $15\%.$ Assuming

all costs stay the same, what is the impact on income if this change is made?

f$.$ How many units need to be sold to earn a pre$-$tax operating income of $$100,000?$