Brian's Beats wants to add a new line of drumsticks to its product line. The following data apply to the new drumsticks line. Budgeted sales 30,000 sets per year Sales price $7 per set Variable costs $3 per set Fixed costs $10,000 per year a) What is the contribution margin per unit? b) What is the break-even point for the new line in units per year? c) What is the break-even point in dollars? d) What are budgeted sales in dollars? e) What is the margin of safety as a percentage of budgeted sales? Round answer to the nearest whole percentage.