11. Gonyo Inc., which produces and sells a single product, has provided the following contribution format income statement for December appears below:

Sales (5,500 units)	$	297,000
Variable expenses		165,000
Contribution margin		132,000
Fixed expenses		105,300
Net operating income	$	26,700

12. The contribution margin ratio of Donath Corporation's only product is 60%. The company's monthly fixed expense is $456,600 and the company's monthly target profit is $42,600.

Required:

Determine the dollar sales to attain the company's target profit. (Round your answer to the nearest dollar amount.)

Required:

Redo the company's contribution format income statement assuming that the company sells 5,700 units. 13. A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: Selling price $151 Units in beginning inventory 0 Units produced 2,620 Units sold 2,210 Units in ending inventory 410 Variable costs per unit: Direct materials $49 Direct labor $21 Variable manufacturing overhead $12 Variable selling and administrative $11 Fixed costs: Fixed manufacturing overhead $96,940 Fixed selling and administrative expenses $28,730 The total gross margin for the month under absorption costing is: $70,720 $17,680 $117,380 $128,18 14. A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: Units in beginning inventory 0 Units produced 4,650 Units sold 4,550 Units in ending inventory 100 Variable costs per unit: Direct materials $ 54 Direct labor $ 56 Variable manufacturing overhead $ 19 Variable selling and administrative $ 17 Fixed costs: Fixed manufacturing overhead $ 97,650 Fixed selling and administrative $ 45,500 What is the variable costing unit product cost for the month? $146 per unit $167 per unit $129 per unit $137 per unit