Cumberland Products sells units for $100 each. Variable costs associated with production are $75 per unit Cumberland has fixed costs of$ 150,000 a. What is Cumberland's contribution margin ratio? b. What is Cumberland's unit contribution margin? S Assuming Cumberland's contribution margin ratio is 10%, the company's unit contribution margin is S20 and the company's fixed costs are $100,000 C. How many units must be sold to break even? d. How many units must be sold to earn a net profit of S50,000? per unit units units