Advanced Electronics manufactures DVDs and sells them directly to retailers who typically sell them for $20. Retailers take a 30% margin based on the retail selling price. Advanced Electronics manufacturing cost information is as follows:

DVD package and disc/unit: $3.0 Royalties/unit: $5.0 Advertising and promotion per year: $600,000 Overhead per year: $200,000

Calculate the following: a. Contribution per unit b. Break-even volume in DVD units and dollars c. Volume in DVD units and dollar sales necessary if Advanced Electronics profit goal is $300,000 d. Net profit if 500,000 DVDs are sold