49 A company reports the following information for the single product it manufactures. Sales price Variable cost per unit Total fixed costs Target income (a) Compute contribution margin per unit. $ 200 per unit $ 152 per unit $ 648,000 per year $ 398,400 per year Contribution margin (b) Compute the break-even point in units. Numerator Denominator = Break-Even Units 1 = Break-even units (c) Compute the unit sales to earn the target income. Numerator Denominator = Units to Achieve Target = Units to achieve target