17. Spruce Company is considering the production and sale of a new product with the following sales and cost data: unit sales price, $350; unit variable costs, $180; total fixed costs, $399,500; and projected sales, $910,000. Round your answers to the nearest whole unit or dollar. Be sure to label each calculation and show all calculations. (a) Calculate break-even in units. (b) Calculate break-even in dollars (use four decimal places when calculating the contribution margin ratio). mber of units that would need to be sold to generate an after-tax profit of $420,000 assuming a 30% tax (c) Calculate number of units that would need to be sold to ge rate. (d) Calculate dollar sales that would be needed to generate the same profit as above tel Calculate the margin of safety stated as a percentage using the $910,000 projected sales lol