1. A firm has fixed costs of $120,000 per year, a price per unit of $45 and variable costs per unit of \$22. What is the firm's break-even point? if the objective of the firm is to get 30% profit, how many additional units it has to sell? (6 points) 2. Use this information to answer questions: ( 9 points) a. What is the company's contribution margin percentage? b. What is the break-even point in dollars? c. If the company wants to earn a profit of $35,000 instead of breaking even, what is the amount of sales the company must achieve? 3. A company has fixed costs of $300,000 and produces one product with a selling price of $72.00 and a variable cost of $42.00 per unit. The maximum factory capacity is 20,000 units and it anticipates selling 15,000 units. Construct a break-even chart showing the break-even point and the margin of safety at present. Fully label your diagram. (10 points) How much profit will they make: a. at the present level of operation? b. if sales increase to the maximum that the factory can supply