207 lron Decor manufactures decorative iron railings. In preparing for next year's operations, management has developed the following estimates: Sales (20,000 units)$1,000,000 Direct materials Direct labor (variable) $50,000 Tatal Per Unit $50.00 $200,000 $10.00 $2.50 Manufacturing overhead: variable $70,000 S3.50 $80,000 $4.00 Selling&administrative: Variable.aso $5.00 $30,000 $1.50 Rixed. Required: Compute the following items: a. Unit contribution margin. b. Contribution margin ratio. c. Break-even in dollar sales