Apple Inc., a technology company, provided the following financials:

• Sales Revenue: $5,000,000,000
• Variable Costs: $3,000,000,000
• Fixed Costs: $1,200,000,000
• Interest Expense: $200,000,000
• Depreciation: $300,000,000
• Tax Rate: 27%
• Total Assets: $4,500,000,000
• Total Liabilities: $2,800,000,000
• Shareholders' Equity: $1,700,000,000

Requirements:

1. Prepare an Income Statement for Apple.
2. Calculate the Contribution Margin.
3. Determine the Break-Even Point in units (assume the average sales price per unit is $1,000).
4. Calculate the Debt-to-Equity Ratio and Interest Coverage Ratio.