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if the unit sales price is 44 and variable costs are 32, how many units have...

if the unit sales price is 44 and variable costs are 32, how many units have to be sold to earn a profit of 3,000 if fixed costs equal 36,000

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Answer #1
Per unit
Sales 44       143,000
Less: Variable Cost 32       104,000
Contribution 12         39,000
Less: Fixed Cost         36,000
Profit           3,000
Let units be Y then
12Y - 36,000 = 3,000
Y = 3,250
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