Austin Automotive sells an auto accessory for $180 per unit. The company's variable cost per unit is $30 for direct material, $25 per unit for direct labor, and \$17 per unit for overhead. Annual fixed production overhead is $97,240, and fixed selling and administrative overhead is $65,624. a. What is the contribution margin per unit? \$ b. What is the contribution margin ratio? % c. What is the break-even point in units? units d. Using the contribution margin ratio, what is the break-even point in sales dollars? \$ e. If Austin Automotive wants to earn a pre-tax profit of $134,784, how many units must the company sell