1. Tech Crown Inc. manufactures VR Consoles. The selling price of each VR Consoles is $399, Raw materials per unit is $85, overhead per unit is $15, direct labor per unit is $22, and total fixed costs are $10,000,000. Calculate the following: (25 points at 5 points ea.) a) Variable cost per unit b) contribution margin per unit c) breakeven point in units d) breakeven level of sales e) How many VR Consoles Tech Crown Inc. need to manufacture to achieve a desired income of $3,000,000