2. Kipper Ltd sells three models of heaters - the Standard, the Deluxe, and the Pro. Selected information on the rackets is given below: Standard Deluxe Pro Sales in units (per annum) 10 000 5000 7000 Unit selling price $50 $100 $250 Variable manufacturing cost per unit $20 $35 $50 Variable selling cost per unit $4 $10 $15 All sales are made through the company's own retail outlets. The company has the following fixed costs: Per annum Fixed manufacturing cost $250 000 Fixed selling and administrative costs $227 000 Total $477 000 Required: a) Calculate the unit contribution margin for each product type. b) Determine the weighted-average unit contribution margin. c) Compute the break-even point in units for the company as a whole. d) Compute the break-even point in units for each product. e) Determine the total number of units that must be sold to obtain a target profit of $90,000 for the company