10. Cranberry Wood Products Inc. spends an average of $9.50 in labor and $12.40 in materials on every unit it sells. Sales commissions and shipping amount to another $3.10. All other costs are fixed and add up to $140,000 per month. The average unit sells for $32.00.

a. What are Cranberry's contribution and contribution margin?

b. What is the firm's breakeven point in units?

c. Calculate the dollar breakeven point in two ways.

d. Sketch the Breakeven Diagram.