1 BBB makes a single product with the following financial data Sales (20,000) 200,000 Direct materials 10,000 Direct Labour 20,000 Overheads 50,000 What is the contribution margin per unit How many units will need to be sold to break even If we need 300,000 profit how many units would have to be sold If sales drop to 15,000 units what will be the difference between the current forecast and the sale of 15,000 units