5. 10.00 points Problem 8-5 Various CVP Questions: Break-Even Point; Cost Structure; Target Sales (LO1 CC2, 3: LO2 CC5, 6, 7, 10) Tyrene Products manufactures recreational equipment. One of the company's products, a skateboard, sells for $35. The skateboards are manufactured in an antiquated plant that relies heavily on direct labour workers. Thus, variable costs are high, totalling $21.00 per skateboard, of which 60% is direct labour cost. over the past year the company sold 54.000 skateboards, with the following operating results: $1,890,000 Sales (54,000 skateboards) Variable expenses 1.134.000 Contribution margin 756,000 Fixed expenses 630,000 126.000 Net operating income Management is anxious to maintain and perhaps even improve its present level of income from the skateboards. Required: la. Compute the CM ratio and the break-even point in skateboards. (Do not round intermediate calculations. Round your answer to the nearest whole number.) Contribution margin Unit sales to break even point skateboards