1. Squiggle, a ballpoint pen manufacturing start-up, estimates the following Plastic and Metal Parts Ink Direct Labour $0.12 per pen $0.01 per pen $0.02 per pen Selling Price $0.40 per pen Advertising $80,000 Managerial and Admin $200,000 Sales Commissions 10% of Selling Price Factory Overhead $140,000 There is an estimated market for 10 million ballpoint pens of this grade. Calculate: a) Unit Contribution, b) Breakeven volume in units, c) Market share necessary to break even