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The contribution margin ratio is Question 3 In 2016, Teller Company sold 3,000 units at $600 each. Variable expenses were $420 per unit, and fixed expenses were $270,000. The same selling price, variable expenses, and fixed expenses are expected for 2017. What is Teller’s break-even point in sales dollars for 2017? Question 4 Sales mix is Question 5 The margin of safety ratio Question 6 To which function of management is CVP analysis most applicable? Question 7 Frazier Manufacturing Company collected the following production data for the past month: Units Produced Total Cost 1,600 $66,000