5. Brandon Enterprises sells a product for $90 per unit. The variable cost is $40 per unit, while fixed costs are $75,000. Required: a. Calculate the contribution margin per unit. b. Calculate the breakeven point in sales units. c. Calculate the breakeven point in sales dollars or revenues. d. How many units need to be sold to generate a pretax income of $45,000? e. Recalculate the breakeven point in sales units if the selling price increases to $100 per unit. Round your answer to the nearest whole number