Answer :
Explanation:
Given that
Number of sales units = $26,000
Sale price = $12 per unit
Variable cost per unit = $7
Fixed cost = $80,000
So, the contribution margin per unit is
= Selling price per unit - variable cost per unit
= $12 - $7
= $5
And, the contribution margin in dollars is
= Number of sales unit × sale price - number of sales unit × sale price
= 26,000 units × $12 - $26,000 × $7
= $312,000 - $182,000
= $130,000