A manufacturer of major appliances provides the following information about the operations of the refrigeration division. Fixed costs per period are $26,880; variable costs per unit are $360; selling price per unit is $640; and capacity is 150 units. Complete parts (a) through (d) below. (a) Compute the following. (i) the contribution margin per unit The contribution margin per unit is $ (ii) the contribution rate The contribution rate is%. (b) Compute the break-even point in the following ways. (i) in units The break-even point in units is (ii) as a percent of capacity The break-even point as a percent of capacity is %. (iii) in sales dollars The break-even point in sales dollars is $ (c) Determine the break-even point in sales dollars if fixed costs are increased to $32,200