3. Grant Enterprises sells a product for $100 per unit. The variable cost is $60 per unit, while fixed costs are $440,000. Additionally, the income tax rate is 30 percent. Required: a. Calculate the contribution margin ratio (round 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 $200,000? 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. f. Calculate the after-tax net income assuming that 13,000 units are sold