Use this income statement to answer the questions that follow.

Sales ($50 per unit)				$5,350
Less: Cost of goods sold ($34 per unit)				3,638
Gross margin				1,712
Less operating expenses:
Salaries		$650
Advertising		351
Shipping ($3 per unit)		321		1,322
Operating Income				$ 390

A) What is the variable cost per unit?

B) What is the total fixed expense?

C)What is the contribution margin per unit?

D) What is the Contribution margin Ratio?

E) What is the breakeven point in units? What is the breakeven point in dollars?

D)