2. Zion Seating Co., a manufacturer of chairs, had the following data for 2017: Sales 2,400 units Sales price $40 per unit Variable costs $15 per unit Fixed costs $19,500 Instructions (a) What is the contribution margin ratio? (b) What is the break-even point in dollars? (c) What is the margin of safety in units and dollars? (d) If the company wishes to increase its total dollar contribution margin by 40% in 2018, by how much will it need to increase its sales if all other factors remain constant