WD manufactures and sells portable tablets. They only make one model of portable tablet called the WD-Pad. Data relating to this product for 2023 is below:

Selling price per unit$1,200Variable manufacturing costs per unit$720Variable marketing and distribution costs per unit$200Fixed manufacturing costs per year$540,000Fixed non-manufacturing costs per year$300,000

Required (show all workings):

1. Calculate the total variable cost per unit.

1. Calculate the contribution margin per unit.

1. Calculate the total fixed costs.

1. Calculate the break-even point for WD in units (tablets).

1. Calculate the break-even point for WD in sales dollars.

1. Calculate the margin of safety for 2023 in dollars if budgeted sales are $4,100,000.

1. How many units (tablets) would WD need to sell to earn a target profit of $280,000?