Unit sales price$30

Variable cost per unit6

Fixed cost per year360,000

a. what is the contribution margin ratio.

b.what is the sales volume (in dollars) required to break even.

c.what is the sales volume (in dollars) required to earn an annual operating income of $440,000.

d.what is the margin of safety (in dollars) if annual sales total 60,000 units.

e.what is the operating income if annual sales total 60,000 units.