The following summary of information extracted from Jan-Stones Limited, are for a typical month:

Total Sales Revenue:
Total Variable cost:
Fixed costs per month:
Units sold per month:
$82,000
$36,000
$16,000
5,000

(i) Calculate the contribution per unit.
(ii) Compute the monthly break-even point in units.
(iii) If a monthly net profit of $40,000 is to be achieved, how many units would have to be sold?

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