A Company distributes a single product. The selling price is $ 70 per unit. The Company purchases the product from the supplier for $30 per unit, pays $2 per unit for shipping and incurs an additional $2 per unit in selling and administrative costs. The Company's total fixed costs are $756,000

Calculate

Contribution Margin per unit -

Number of units that need to be sold to break even-

Number of units that need to be sold to earn a Pretax profitof $180,000