Bills Cabinets sells a product for $360 per unit. The companys variable cost per unit is $60 for direct material, $50 per unit for direct labor, and $34 per unit for overhead. Annual fixed production overhead is $74,800, and fixed selling and administrative overhead is $50,480. a. What is the contribution margin per unit? b. What is the contribution margin ratio? c. What is the break-even point in units? d. If Bills Cabinets wants to earn a pre-tax profit of $51,840, how many units must the company sell?