2H. Cool Summer Inc. sells fans for $78 per unit with $21 per unit production cost. Administrative cost per period is $16,895. Packaging costs are $2.50 per unit. The company's production capacity per period is 690 units. a) How much does the sale of each additional unit contribute towards increasing the company's profit? (1 mark) b) Determine the break-even point in dollars of sales AND as a percent of capacity. Round % capacity to nearest whole %. (3 marks) c) If Cool Summer's contribution rate is decreased to 50%, how many units need to be sold in order to earn a net income of $4,555? (2 marks)