14. Tiger Bay Ltd has the following information about a product it produces and sells: Selling price per unit 40.00 Variable costs per unit: Direct materials 10.00 Direct labour 4.80 Variable production overhead 3.20 Annual fixed costs 132,000.00 Answer the following four questions. Show your calculations for each answer. (a)The contribution per unit is (b)The number of units that must be sold each year to breakeven is (c) The number of units that must be sold to achieve a profit of 198,000 is (d)lf variable costs increase to 21 and fixed costs increase to 162,000, the selling price that must be set in order to make a profit of 198,000 and sell 30.000 units is 22 5238 units 15000 units 33