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    variable cost per unit

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    7. From PE 21-1A what is the variable cost per unit?
    $28 per unit
    $50 per unit
    $72 per unit
    $36 per unit

    8. From PE 21-2A what is the contribution margin ratio?
    20%
    18%
    10%
    9%

    9. From PE 21-3A what is the break-even point in sales units?
    5,000 units
    3,125 units
    8,333 units
    None of the above

    10. From PE 21-4A what is the break-even point in sales units if the company desires a target profit of $25,000?
    5,000 units
    1,400 units
    2,500 units
    None of the above

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    7. From PE 21-1A what is the variable cost per unit?
    $28 per unit
    $50 per unit
    $72 per unit
    $36 per unit

    Answer: $28 per unit.
    As we know that from the high-low technique,

    8. From PE 21-2A ...

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