Cannon Company produces and sells air compressors for $250. The variable costs per unit are $150 plus a sales commission of 10% of the selling price. Total fixed costs consist of $14,000 in fixed overhead and $16,000 in fixed selling and administrative costs. Required: 1) Compute the contribution margin per unit. 2) Compute the break-even point in units and dollars. 3) How many units must be sold to earn a profit of $60,000? 4) What would be the break-even point in units if the sales commission is reduced to $10 per unit sold?