3.26 CVP, Before and After Tax, Return on Sales Canterman Company manufactures a single product. Canterman normally produces and sells 5G0 units per month at i: 11neach. The company's income tax rate is 23%. Estimated monthly costs are as follows: Manufactmin g Nonmanufactuing Variable $10,0{l0 $5,00 Fitted 12,500 2,500 REQUIRED A. What is The contribution margin per unit? B. What is The conhibulion margin ratio? C. How many units must Canterruan sell to break even? D. If the company desires an aftertart prot of 22% on the selling price, what is the equivalent pretax return on sales? E. The accountant at ISanterman is an optimistic person. What problems would you anticipate with her estimates? Be specic about the direction of bias for various CUP items