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(＄)

Direct material costs

l 50

30 000

Direct labor costs

80

1 6 000

Variable production overheads

50

1 0 000

Variable selling and administration overheads

30

6 000

Fixed production overheads

6 000

Fixed 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．