1. Cost-volume-profit relationships The following data are available for a product manufactured and sold by Logan Company: Maximum capac Total fixed cost (per period) variable cost per unit Sales price per unit ity with present facilties0,000 units $468,000 $128 $212 Compute the following: (a) Contribution margin per unit: S (b) Number of units that must be sold to break-even: (c) Dollar sales volume to produce income of $864,000 before taxes: S Computations: units