a. Garden Umbrellas Pty Ltd only produces and sells one product. The selling price is $50 per unit. The contribution margin ratio is 60%. For June 2021, the breakeven sales is $70,000 and actual units sold 3,000. i. (1 mark) The variable cost per unit is $ ii. (1 mark) The contribution margin per unit is $ iii. (1 mark) The total fixed cost for June 2021 is $ iv. (1 mark) Which ONE of the following statements is correct for June 2021? Olf Garden Umbrellas Pty Ltd sells 1,400 units, the business does not make any gain or loss. 015% of the total sales can be used to cover the fixed cost and generate profit. The sales can be reduced by 75% before a loss occurs. 01,000 units need to be sold to achieve breakeven