2) Pratt Corporation - 5 Points Information relating to the current operations of Pratt Corporation follows: Sales $120,000 Variable costs (36,000) Contribution margin $ 84,000 Fixed costs (70,000) Profit before taxes $ 14,000 Pratt's break-even point was 1,000 units. Compute Pratt's sales price per unit. 3) Bonnie Company - 5 Points Bonnie Company estimates that it will sell 100,000 units of its sole product in the coming period. It projects the sales price at $40 per unit, the CM ratio at 60 percent, and profit at $500,000. What is the firm budgeting for fixed costs in the coming period