1. The CM ratio is 30%.
Total Per Unit Percent of Sales
Sales (19,500 units)... $585,000 $30.00 100%
Less variable expenses ... 409,500 21.00 70
Contribution margin... $175,500 $ 9.00 30%
The break-even point is:
Sales = Variable expenses + Fixed expenses + Profits
$30.00Q = $21.00Q + $180,000 + $0
$9.00Q = $180,000
Q = $180,000 ÷ $9.00 per unit
Q = 20,000 units
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