BartA????1s Bike Shop has the following income statement. Sales ($150 per unit) $150,000 Less Cost o

BartA????1s Bike Shop has the following income statement.

Sales ($150 per unit)

$150,000

Less Cost of Goods sold ($96 per unit)

    96,000

Gross margin

54,000

Less Operating costs

   Salaries

$24,000

   Advertising

12,000

   Shipping ($6 per unit)

6,000

   42,000

Operating income

$ 12,000

Required:

a. Calculate the contribution margin per unit.

b. Calculate the contribution margin ratio.

c. Calculate the break-even point in units. In sales dollars.

d. Calculate the margin of safety in units. In dollars.