Company makes electronics. Its sales for 2020 are $1,404,000. Fixed costs are $441,756 and variable costs are $856,440. It sold 2,600 units in the year.

a)Calculate the contribution margin per unit and the contribution margin ratio.

b)Assuming a consistent contribution margin ratio, if its desired operating income is $139,500, what would the company need to sell in units and in dollars to achieve this goal?