X X Checkout Me Private Activity 1.doc Google Docs 74 4. Summit, Inc. expects sales of $465,000. If BE in sales dollars is $235,000: a. What is their Margin of Safety? What does this mean? b. What is their Margin of Safety Ratio? What does this mean? 5. Keaubie Co sells Product Y for $25.00 per unit. Variable costs per unit total $15.00. Fixed costs are $150,000. Their target net income is $200,000 a. What is the contribution margin per unit? Contribution margin ratio? b. What is break-even in units? Dollars? c. What is target net income in units? Dollars? d. What is margin of safety? Margin of Safety Ratio? Accounting 2120 Ch. 20 Cast Volume Profit Analysis