Allison Enterprises sells a product for $100 per unit. The variable cost is $60 per unit, while fixed costs are $180,000. Additionally, the income tax rate is 40 percent Required: a. Calculate the contribution margin per unit. b. Calculate the break-even point in sales units. c. Calculate the break-even point in sales dollars or revenues. d. How many units need to be sold to generate a pretax income of $60,000? e. Recalculate the break-even point in sales units if the selling price increased to $120 per unit. Round your answer to the nearest whole number. f. Calculate the after-tax income assuming that 6,000 units are sold