28. Rouen, Inc, han the following forecast incotne statement for the moeth of May 2027. The company expects to produce and : wase incoene atatement for the moeth of May 202 Instructions: Use the data above to calculate (a,b,c,d,& e t a) Calculate Roucn's Contribution Margin (CM) per anit (round to 50.00 ). b) Calculate Rouen's Contribution Margin (CM) Ratio (round to 0.00 ). c) Calculate Rouen's break-even point in Sales Units (round to the nearest unit). d) Calculate Rouen's required Sales Units to achieve a Target Profit of $20,000 (round to the nearest unit). e) Calculate Rouen's Margin of Safety percentage (ratio) at its forecast Sales Revenue, $486,000 (round to nearest 00.0% )