$3.$ Grace Enterprises sells a product for $$100$ per unit. The contribution margin is $$40$ per unit, while fixed costs are

$$440,000.$ Additionally, the income tax rate is $25$ percent.

Required:

a$.$ Calculate the contribution margin ratio $($round to xx$.$x $\%).$

b$.$ Calculate the break$-$even point in sales units.

c$.$ Calculate the break$-$even point in sales dollars or revenues.

d$.$ Calculate the after$-$tax net income assuming that $13,000$ units are sold.

e$.$ How many units need to be sold to generate a pretax income of $$200,000?$

f$.$ 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.