2. Viva sells its waterproof phone case for $90 per unit. Fixed costs total $162,000, and variable costs are \$36 per unit. 1) Calculate the Contribution Margin per unit 9036>54 2) Calculate the Contribution Margin ratio 5y/90=0.6060% 3) What is the break even point in units? 59162.003.000 4) What is the break even point in sales dollars? 5) Compute the units that must be sold to get to a target net income of $216,000 6) Complete the Contribution Margin income Statement assuming Viva sells enough units to meet its target income