The following data are available for a product manufactured and sold by Logan Company:
- Maximum capacity with present facilities ------------- 40,000 units
- Total fixed cost (per period) ------------------------------- $468,000
- Variable fixed cost per unit -------------------------------- $128
- Sales price per unit ---------------------------------- $212
Compute the following:
(a) Contribution margin per unit: $________
(b) Number of units that must be sold to break-even: ________ units
(c) Dollar sales volume to produce income of $864,000 before taxes: $