Cooper Company makes and sells products with variable costs of $24 each. Cooper incurs annual fixed costs of $403,200. The current sales price is $87. 1. Determine the Contribution Margin per Unit. 2. Determine the break-even point in units and in dollars. Prepare an income statement using the contribution margin format. 3. Suppose that Cooper desires to earn a $252,000 profit. Determine the sales volume in units and dollars required to earn the desired profit