Araba Ltd. manufactures recreational equipment. One of the company's products is a board- game called Escape. The Escape board-games are produced in a plant that relies heavily on direct labor workers. For the year to December 31, 2018, the company sold 20,000 units (of Escape board-games), with the following operating results: Sales Revenue (20,000 units) $3,000,000 Cost of Goods Sold & Operating Expenses: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable Selling Fixed Selling Fixed Administration Total costs and expenses Operating Income Tax @ 40% Net Income $400,000 72,000 240,000 480,000 440,000 180,000 300,000 2,760,000 $ 240,000 96,000 $ 144,000 Management is anxious to maintain and perhaps even improve its present level of income from the Escapes. Required: (Treat each case independently). Use the original data unless otherwise stated or indicated by new facts.) i. How many Escapes did the company have to sell in 2018 to break even? What was the contribution margin ratio for Araba Ltd in 2018