CVP Austin Automotive sells an auto accessory for $180 per unit. The company's variable cost per unit is $30 for direct material, $25 per unit for direct labor, and $17 per unit for overhead. Annual fixed production overhead is $14,960, and fixed selling and administrative overhead is $10,096. a. What is the contribution margin per unit? $ b. What is the contribution margin ratio? % c. What is the break-even point in units? units d. Using the contribution margin ratio, what is the break-even point in sales dollars? $ e. If Austin Automotive wants to earn a pre-tax profit of $20,736, how many units must the company sell? units