3. The Great Northern Company manufactures electronic widgets. The data related to the production of the widgets is as follows: Fixed Costs: $640,000 Variable cost: $12 per unit Selling price: $ 28 per unit Plant Capacity: 84,000 widgets a) Find the contribution margin per unit. ( 1 point) b) Find the break-even point in units.(3 points) c) Find the profit at 80% of plant capacity (5 points) d) Find the degree of operating leverage (DOL) at 60,000 units. (2 points) e) Determine the number of units required to make a profit of $184,000 and express your answer as a percent of plant capacity (6 points)