The present value of $5,000 to be received in 4 years at a market rate of interest of 6% compounded annually is $3,636.30. Use the following table, if needed. 
Definitions:
Unit Contribution Margin
The dollars available from each unit of sales to cover fixed costs and provide operating profits.
Break-Even Point
The level of operations at which a company’s revenues and expenses are equal.
Contribution Margin Ratio
A financial metric that measures a product's profitability by calculating the difference between its sales and variable costs as a percentage of total sales.
Fixed Costs
Expenses that do not change with the level of production or sales over a certain range and time period.
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