answer all parts please

PART I (10 Points) Heather Nelson Company is budgeted to produce 20,000 units for the year ended December 31, 2017. Relevant per unit cost information is provided below. Per Unit Sales price per unit $31.00 Direct material per unit $4.00 Direct labor per unit $7.00 Variable selling cost per unit $6.00 Fixed selling and administrative costs are $106,000 and fixed manufacturing costs total $76,000. Required: Show and label your work! a. Compute the contribution margin, (CM) per unit. (2 points) CM per unit b. Compute the units the company must sell in order to breakeven, BE. (2 points) BEU c. Compute the unit sales necessary to earn $70,000 desired net income. (2 points) Units d. Assume the breakeven sales are $400,000. Compute Nelson's Margin of Safety in dollars. (2 Points) e. MSS How many units must Nelson sell in order to earn a desired net income of $112,000 if the current tax rate is 20%? (2 points)