A firm manufactures and sells a widgets. The company's net income statement for the most recent year is given below: Total Per Unit Percent of Sales $60 45 100% ? % Sales (20,000 units) ............ Variable expenses ....... Contribution margin ..... Fixed expenses Net operating income ......... $1,200,000 900,000 300,000 240,000 $ 60,000 i. Compute the company's break-even point in both units and sales dollars. Explain how this value can be used. 3 points ii. Assume that next year, the management wants the company to earn a profit of at least $90,000. How many units will have to be sold to meet this target profit? 2 points iii. How are breakeven analysis and business risk related? Explain. 3 points