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What is the variable expense per unit

Question: The following data pertain to Epsom Corporation's operations:

Sales 12,000 units
Selling price $25 per unit
Contribution Margin Ratio 40%
Margin of Safety percentage 30%

1. What is the variable expense per unit?

2. What is the break-even level in sales dollars?

3. What is the net operating income at sales of 12,000 units?

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