Drake Company's income statement for the most recent year appears below. Sales (45,000 units) $1,350,000 Less: variable expenses 750,000 Contribution margin 600,000 Less: fixed expenses 375,000 Net operating income $225,000 REQUIRED: a. Calculate the unit contribution margin in dollars. b. Calculate the break-even point in dollars. c. If the company desires a net operating income of $290,000, how many units must it sell?