Variable Costs Per Unit Internal Battery Camera Components Receiver Screen Speaker +ableau Important! Be sure to click the correct Market at the top of the dashboard. 1. For Market C, compute break-even point in units. Numerator: Fixed costs $ Denominator: Contribution margin per unit 49,140,000 X $ Saved Sales Price Per Unit 2. For Market C, compute the units of product that must be sold to earn income of $9,000,000. Dnominator: Numerator: IPhone B 300 = Break-Even Units Break-even units 163,800 units = Units to Achieve Target = Units to achieve target O units 3. For Market C, compute the dollar value of sales that must be sold to earn income of $9,000,000. Numerator: Denominator: = Dollar Value of Sales == Dollar value of sales 0