Austin Automotive sells an auto accessory for $180 per uni

Austin Automotive sells an auto accessory for $180 per unit. The company’s variable cost per unit is $30 for direct material, $25 per unit for direct labor, and $17 per unit for overhead. Annual fixed production overhead is $37,400, and fixed

 Selling and administrative overhead is $25,240.

a.       What is the contribution margin per unit?

b.      What is the contribution margin ratio?

c.       What is the break-even point in units?

d.      Using the contribution margin ratio, what is the break-even point in sales dollars?

e.      If Austin Automotive wants to earn a pre-tax profit of $51,840, how many units must the company sell?