3. Lagarejos Enterprises sells a product for $100 per unit. The variable cost is $60 per unit, while fixed costs are $900,000 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 evenues. d. How many units need to be sold to generate a pretax income of $600,0002 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