11 Accounting Company sells chairs for $40 each. Unit variable costs are 30% of sales dollars per chair. Total fixed costs are $400,000. Target operating income is $200,000. a. What is the unit contribution margin? b. What is the total contribution margin in dollars? c. What is the break even point in dollars? d. What is the break-even point in units? e. How many units must be sold to reach the target operating income