YUX Corporation sells a single product for $40. Its management estimates the following revenues and costs for the year 2012:

(a) Assuming fixed costs and net sales are spread evenly throughout the year, calculate YUX's monthly break-even point in (1) units and (2) dollars.
(b) Calculate the contribution margin ratio, the annual margin of safety ratio, and the annual profit.
(c) Assuming YUX Corporation increases its selling price by 30% and all other factors (including demand) remain constant, determine by what percentage annual profits will increase.
(d) Assume the price remains at $40 per unit and variable costs remain the same per unit, but fixed costs increase by 30% annually. Calculate the percentage increase in unit sales required to achieve the same level of annual profit calculated in part (b).
(e) Determine the sales required to earn an operating income of $360,000 before tax. YUX Corporation's income tax is 40%?

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Net sales Direct materials Direct labour Manufacturing overhead-variable Manufacturing overhead-fixed $500,000 150,000 90,000 30,000 40,000 Selling expenses-variable Selling expenses Administrative expenses-variable Administrative expenses-fixed $20,000 30,000 10,000 20,000 -fixed