ACER company is in Dubai. A manufacturer of computer parts had the following data for 2022 . The selling price is $25, and the normal capacity is 20000 Keyboard for 2017 . Instructions: (a) Explain the meaning of: - contribution margin. - Margin of Safety. (b) Determine the contribution margin per unit and CM ratio. (c) Compute the break-even point in dollars. (d) Compute the break-even point in units. (e) Compute the margin of Safety and its ratio. (f) If the production Manager takes a decision to use a high-quality raw material ( $2 for each unit) to enhance the final product quality, what will be the new B.E.P