1.5 points Le Manufacturing Company makes a product that it sells for $100 per unit (unit price $100). The company incurs variable manufacturing costs of $35 per unit, variable selling expenses are $25 per unit. Total annual fixed costs are $360,000 per year. Required (show your calculation detail for full credits): 1) Calculate total variable cost per unit? 2) Calculate the break-even point (in BOTH units and $)? 3) If the CEO of the firm desires a profit level of $120,000, how many units must the firm produce and sell? 4) Prepare a contribution margin income statement for the sales level in question