28. Callao, Inc. has the following forecast income statement for August 2022. The company expects to produce and sell 25,000 units of its product during August 2022: Sales Revenue (25,000 units) -Variable Costs Contribution Margin -Fixed Costs Net Income Total $432,000 320,000 112,000 82,000 $30,000 Instructions: Use the data above to calculate (a, b, c, d, & e): a) Calculate Callao's Contribution Margin (CM) per unit (round to $0.00). b) Calculate Callao's Contribution Margin (CM) Ratio (round to 0.00). c) Calculate Callao's break-even point in Sales Units (round to the nearest unit). d) Calculate Callao's required Sales Units to achieve a Target Profit of $50,000 (round to the nearest unit). e) Calculate Callao's Margin of Safety percentage (ratio) at its forecast Sales Revenue, $432,000 (round to nearest 00.0%).