$50 27. Break-Even Point and Target Profit Measured in Units (Single Product). Mammoth Company has monthly fixed costs totaling $200,000 and variable costs of $40 per unit. Each unit of product is sold for Required: a. Calculate the contribution margin per unit. b. Find the break-even point in units. c. How many units must be sold to earn a monthly profit of $80,000? 2R Rreakfvon Dain