=+c. What is the minimum price per unit that would produce a contribution margin?

Jupiter Company expects to operate at 90% of productive capacity during May. The total manu¬

facturing costs for May for the production of 25,000 batteries are budgeted as follows:

Direct materials $272,000 Direct labor 96,000 Variable factory overhead 32,000 Fixed factory overhead 54,000 Total manufacturing costs $454,000