Walmart Inc. is analyzing its cost structure and has provided the following information:

5. 
   
   • Selling Price per Unit: $100
   • Variable Cost per Unit: $60
   • Total Fixed Costs: $1.2 billion
   • Expected Sales Volume: 50 million units

Requirements:

5. 
   
   4. Calculate the contribution margin per unit.
   5. Determine the breakeven point in units.
   6. Compute the margin of safety in units.
   7. Analyze the impact on net income if sales increase by 10%.
   8. Evaluate Walmart’s cost structure.