Use below information for Questions 18 to 20:

Company X has collected the following information after its first year of sales. Sales were TL1,650,000 on 170,000 units. Selling expenses were TL215,000 of which 45% was variable. Direct materials were TL490,000 and direct labor were TL290,000. Administrative expenses were TL270,000 of which 27% was variable. MOH was TL381,000 of which 75% was variable.

Q-18) Compute contribution margin.

Q-19) Calculate breakeven point in TL.

Q-20) Calculate units to be sold to achieve a target net income of TL200.000.