A company has the following financial information in 2018: Sales $1,440,000 Sales (Units) 120,000 Direct Materials $504,000 Direct Labor $169,400 Administrative Expenses $276,000 (20% variable & 80% fixed) Manufacturing Overhead $382,000 (70% variable & 30% fixed) Selling Expenses $210,000 (40% variable & 60% fixed) It is projected that unit sales will increase by 10% net year, and they have targeted a net income of $216,000 for next year. Required: a) Calculate the total contribution margin for the current year and for next year b) Calculate the Break even point in units and in dollars for the current year c) Calculate the required sales in dollars for the company to meet its target next year