## Answers

Answer

--Requirement

Unit selling price | Unit Variable cost | Unit Contribution margin | CM Ratio | |

1 | $800 | $416 | $384 | 0.48 |

2 | $250 | $165 | $85 | 0.34 |

3 | $1,300 | $845 | $455 | 35% |

--Working

Unit selling price | Unit Variable cost | Unit Contribution margin | CM Ratio | |

1 | 800 | 416 | =800-416 | =384/800 |

2 | 250 | =250-85 | 85 | =85/250 |

3 | =455/(0.35) | =1300-455 | 455 | 0.35 |

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