The following data are available for a product manufactured and sold by Logan Company:

The following data are available for a product manufactured and sold by Logan Company:

Maximum capacity with present facilities -------------    40,000 units

Total fixed cost (per period)  -------------------------------     $468,000

Variable fixed cost per unit  --------------------------------        $128

Sales price per unit           ----------------------------------        $212

Compute the following:

(a) Contribution margin per unit: $________

(b) Number of units that must be sold to break-even: ________ units

(c) Dollar sales volume to produce income of $864,000 before taxes: $