What is the value of revenue to breakeven? Units Revenue - Variable Cost - Contribution Margin Fixed Cost Operating Income Per Unit $12.00 3.00 9.00 2,000 $24,000 6,000 18,000 9,000 9,000 What is the value of revenue to have operating income of $100,000? Units 3,000 Per Unit Revenue $10.00 $30,000 - Variable Cost 6.00 18,000 Contribution Margin 4.00 12,000 Fixed Cost 8,000 Operating Income 4,000 A company currently sells 400 units at a sales price of $300. Its contribution margin is 40%, and its fixed cost is $30,000. What is its Margin of Safety