Consider the following data for Microsoft:

22. 
    
    • Selling price per unit: $100
    • Variable cost per unit: $60
    • Fixed costs: $300,000

i) Calculate the contribution margin per unit.

ii) Determine the break-even point in units.

iii) Calculate the break-even point in sales dollars.

iv) If Microsoft wants to achieve a profit of $200,000, how many units must it sell? (15 marks)