1. Clubs Are Us, a manufacturer of golf clubs, breaks even at 21,256 units. They sell their clubs at $314 per set. The variable cost for each set of clubs is $127.68. What must the company's fixed cost be?
2. Capacity at Crater Research is 10,000 units. In order to breakeven the company must operate at 74% capacity. If fixed costs $300,000, what must the contribution per unit be?