Answer the following questions. IMPORTANT: Rounding instructions For money amounts, round your answer to the nearest dollar. Do not include $. Do not use comma separators. For example, 123456 would be the correct format. For percentage, round your answer to the nearest 1%. Do not include the % symbol. Do not use comma separators. For example, if your answer in decimal is 0.2568 (which equals to 25.68%), 26 would be the correct format. For number of units, round your answer to the nearest integer. Do not include "units" in your answer. Do not use comma separators. For example, 123456 would be the correct format. 1. Apricot Ltd only produces and sells one product. The selling price is $200 per unit. The variable cost is $70 per unit. For March 2021, the company sold 300 units of products and did not make a gain or a loss in that month. a. (1 mark) The contribution margin per unit is $ b. (1 mark) The contribution margin ratio is % c. (1 mark) The total contribution margin in March 2021 is $ d. (1 mark) The breakeven sales in dollars is $ e. (1 mark) The total fixed cost for March 2021 is $ II. Berry Ltd only produces and sells one product. The selling price is $250 per unit. In April 2021, 60% of the total sales can be used to cover the total fixed cost and to generate a profit. The total fixed cost in April is $33000. According to the business analyst's report, the total sales in April can be decreased by $13750 before a loss occurred. a. (1 mark) The variable cost per unit is $ b. (1 mark) The breakeven sales in dollars is $ c. (1 mark) The breakeven sales in unit is units. d. (1 mark) The margin of safety ratio is % e. (1 mark) The actual sales in dollars in April is $ f. (1 mark) The number of units sold in April is units. III. Cherry Ltd produces and sells one product. The selling price is $320 per unit. The contribution margin ratio is 65%. The fixed cost for June 2021 is estimated to be $42000 in total. The target profit for June 2021 is $65120. a. (1 mark) The total sales in dollars required to achieve the target profit is $ b. (1 mark) The total sales in units required to achieve the target profit is units