1. Cost-volume-profit relationships The following data are available for a product manufactured and sold by Logan Company: Maximum Capacity with present facilities 40,000 Total Fixed Costs (per period) $468,000 Variable 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: $_______________ Show all computations