3. Depew Concepts, Inc. makes a single product that sells for $32 per unit. Variable costs are $20.80 per unit, and fixed costs are $47,600 per month. (15 Points) A. Calculate the number of units that must be sold each month for the firm to break even. B. Calculate the number of units that must be sold each month to achieve a profit of $75,600. C. If Depew expects to sell 4,800 products, compute the margin of safety in units and in sales dollars