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Seasons, inc. manufactures holiday wreaths and sells them directly

Seasons, Inc. manufactures holiday wreaths and sells them directly to retailers for $5.00. The manufacturer’s cost information is as follows:
Variable cost $3.35/wreath
Advertising and promotion $300,000
Overhead $700,000
Calculate the following:
a. contribution per unit and contribution margin for the manufacturer 

b. break-even volume in units and dollars 

c. volume in units and dollar sales necessary if Seasons’ profit goal is $500,000 

Here,

d. net profit if 6 million wreaths are sold







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