BBC Company produces personal computer software, and the company's main product is badminton training programs. The variable cost per unit of the product in 2019 was $50, the total fixed manufacturing overhead for the year was $120,000, and the product price was $400 per unit. In addition, the company spends $100,000 in advertising and $60,000 in research. Its operating income tax rate is

20%.

Due to the success of the research, BBC Company will sell two new products in 2020, namely table tennis and tennis training programs, whose unit variable costs are $80 and $150 respectively, and the price per unit is $580 and $750. In addition, due to the increase in salary, the variable cost per unit of the badminton training program also increased to $100, and its price remained unchanged. The accounting department of the company expects the sales ratio of badminton hair, table tennis and tennis training programs to be 1:2:4. Total fixed manufacturing expenses rose to $210,000, while advertising and research expenses remained unchanged.

Require:

1. Try to calculate the unit contribution margin of BBC Company's badminton training program in 2019.

2. Try to calculate the breakeven sales volume and breakeven sales amount of the badminton training program of BBC Company in 2019.

4. Assuming that the sales ratio remains unchanged, try to calculate the unit contribution margin of each type of product of BBC in 2020.

5. Assuming that the sales ratio remains unchanged, try to calculate the capital-guaranteed sales volume and capital-guaranteed sales amount of each type of product of BBC in 2020.

5. Assuming that the sales ratio remains unchanged, try to calculate each type of product of BBC Company in 2020