Whispering Company manufactures a single product. Whispering normally produces and sells 470 units per month at $111 each. The companys income tax rate is 27%. Estimated monthly costs are as follows:

		Manufacturing			Nonmanufactuing
Variable		$8,460			$4,700
Fixed		10,340			6,580

What is the contribution margin per unit?

Contribution margin per unit

$ ________

What is the contribution margin ratio? (Round to 2 decimal places, e.g. 17.54%.)

Contribution margin ratio

___________%

How many units must Whispering sell to break even? (Round answer to nearest whole units, e.g. 125.)

Breakeven point

____________ units

If the company desires an after-tax profit of 19% on the selling price, what is the equivalent pretax return on sales? (Round intermediate calculations to 4 decimal places, e.g. 15.1679 and final answer to 0 decimal places, e.g. 5,125.)

Pretax return

$ ____________