$ $ Bags produced and sold Sales revenue Cost of goods sold (variable) Cost of goods sold (fixed overhead) Total variable selling expense Total fixed selling expense Total variable administrative expense Fixed selling and administrative expense $ $ 100,000 6,400,000 1,410,000 300,000 360,000 100,000 150,000 100,000 $ $ $ 1. What is the contribution margin? 2. What is the gross margin? 3. What is the breakeven in sales dollars? 4. What is the number of units that need to be sold to attain a profit of $100,000? 5. What is the number of units that need to be sold to attain a profit of $250,000