[试题]

M company is a manufactory which produces toys．The budgeted production and sales of the company are both expected to be 200 units in the coming year，the budgemd selling price is$370 per unit．The following information mimes to the costs of producin9 200 toys：
Per unit(＄)
Total(＄)
D．irect material costs
l 50
30 000
D．irect labor costs
80
1 6 000
Variable production overheads
50
1 0 000
Variable selling and administration overheads
30
6 000
F．ixed production overheads
6 000
F．ixed selling and administration overheads
3 000
Requirement：
A．Calculate the total contribution margin．
B．Calculate the amounts of profit at the budgeted level of production．
C．Calculate the break-even point in units and the margin of safety．
D．If M company desires a profit of$4 800，calculate the number of units that it must produce and sell．