Company XYZ manufactures and sells a product with the following details:

• Selling Price per unit: $100
• Variable Cost per unit: $60
• Fixed Costs: $30,000 Calculate the following: a) Contribution Margin per unit b) Break-Even Point in units and dollars c) Number of units the company needs to sell to achieve a target profit of $20,000 Analyze the results and provide recommendations to the company regarding pricing and production strategies.