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An engineering company receives in enquiry for the manufacture of certain products, where costs estimated as follows per product. Direct materials $3.10; Direct labour (5 hours) $2.05; Direct expenses $0.05 Variable overheads 20 Cents per hour. The manufacture of these products will necessitate the provision of special tooling costing approximately $4,500. The price per unit is $8.00. For an order to be considered profitable it is necessary for it to yield a target contribution at the rate of $0.30 per Labour Hour (after tooling cost). Find out: a. The sales level at which contribution to profit commences. b. The sales at which the contribution exceeds the target