4) Wayne Manufacturing Company had the following information for the 2021. Selling price Direct materials cost per unit Indirect materials cost per unit $30 4 3.20 4.8 Direct manufacturing labor per unit Indirect manufacturing labor cost unit per Salespersons' company vehicle costs per unit Annual property taxes on manufacturing plant building Annual Depreciation of manufacturing equipment Annual Depreciation of office equipment Miscellaneous plant overhead per unit 2 1.65 28,000 264,000 118,000 1.35 .92 1.08 Plant utilities per unit General office expenses per unit Annual Marketing costs Tax rate Calculate the following: a- Contribution margin per unit 30,000 30% b- Contribution margin percentage c- How many units does Wayne Company have to sell to break even? d- How many units does Wayne Company have to sell to make operating income of $55,000? e- How many units does Wayne Company have to sell to make operating income of $46,200? f- Calculate the operating leverage when expected sale is 60,000 units. g- Calculate the margin of safety in units if expected sale is 70,000 units.