3. Ballard Enterprises sells a product for $100 per unit. The variable cost is $40 per unit, while fixed costs are $150,000. Required: a. Calculate the contribution margin ratio (round your answer to xxx %). b. Calculate the break-even point in sales units c. Calculate the break-even point in sales dollars or revenues d. How many units need to be sold to generate a pretax income of $60,000? e. Recalculate the break-even point in sales units if the selling price increased to $120 per unit. Round your answer to the nearest whole number