3. Westeros Metals, sells wooden spears at $35 each, with a capacity per year of 25,000 spears. The estimated variable cost of each spear is $12.50, and fixed costs are estimated to be a) Calculate the contribution margin per unit ( 1 mark) b) Calculate break-even point in units, revenue and as a percent of capacity ( 3 marks) c) Using the contribution method determine: i. What amount of revenue is required to generate a profit of $350,000(1 mark) ii. If the price and variable costs are changed so that the new variable cost is 25% of the new price, what amount of revenue is required to generate a profit of $350,000?(1