2. Bivouac Camping Supply sells harsh weather tents. The company has the following income statement $200,000 95,000 105,000 Sales ($1,000 per unit) Less Cost of Goods sold ($475 per unit) Gross margin Less Operating costs Salaries Advertising Sales commissions ($5 per unit) Shipping ($20 per unit) Operating income $40,000 10,000 1,000 4,000 55,000 $ 50,000 Required: a. What is the contribution margin per unit? b. What is the contribution margin ratio? c. What is the breakeven point in units? In sales dollars? d. What is the margin of safety in units? In dollars? e. How many units would the company need to sell to earn $75,000 in operating income? f. If a manager desires to increase profit, he or she might attempt to modify sales volume, sales price or fixed or variable costs. Discuss how each of these might affect profit