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Requirement: 5 contribution margin variable cost Sales 50 Contribution margin 15 Contribution margin = Contribution margin ratio Net sales 100 50 100 = Contribution margin ratio 30% 15 Requirement: 6 Fixed cost 7500 = : Break-even-point (Units) Contribution margin per unit 15 Break even point 500 Requirement: 7 Bep Dollar sales Contribution Target profit margin ratio 5000 30% Fixed cost 7500 Bep Dollar sales 41667 1: 2007
Requirement: 8 Sales Contribution margin variable cost 35 Contribution margin 20 Contribution margin Contribution margin ratio Net sales 100 100 | = | Contribution margin ratio 36% 55
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