Any help would be appreciated! Thank you!

Evener Inc. had the following income statement for the month of July 2020: Sales ($20 X 20,000 units) $400,000 Costs of goods sold: Direct materials $60,000 Direct labor 40,000 Variable factory overhead 120,000 Fixed factory overhead 50,000 270,000 Gross prot $130,000 Selling and administrative expenses: Variable $20,000 Fixed 50,000 70,000 Operating income $. There were no beginning and ending inventories. Required: 1. Calculate the contribution margin per unit. 2. What is the break-even point in units? 3. What is the margin of safety in units, assuming operating income is $60,000