Last month, Willsted Company sold 460 units for $26.00 each. During the month, fixed costs were $2,510 and variable costs were $7.30 per unit.

1: Determine the unit contribution margin and contribution margin ratio. (Round your intermediate calculations and final answer to 2 decimal places.Omit the “$” & “%” signs in your response.)

Unit contribution margin:_______

Contribution margin ratio:_______ %

2: Calculate the break-even point in units and sales dollars. (Round your intermediate calculations and break even sales dollars to 2 decimal places.Omit the “$” sign in your response.)

Break-even units:_______ units

Break-even sales dollars:$_______

3: Compute Willsted’s margin of safety in units and as a percentage of sales. (Round your margin of safety to the next whole number.Round your percentage of sales to 4 decimal places. Omit the “%” sign in your response.)

Margin of safety:_______ units

Percentage of sales:_______ %