E18.17 (LO 3, 4, 5), AP Felde Bucket Co., a manufacturer of rain barrels, had the following data for 2021: Determine contribution margin ratio, break-even point in dollars, and margin of safety. Sales Sales price Variable costs Fixed costs 2,500 units $40 per unit $24 per unit $19,500 Instructions a. What is the contribution margin ratio? b. What is the break-even point in dollars? c. What is the margin of safety in dollars and as a ratio? d. If the company wishes to increase its total dollar contribution margin by 30% in 2022, by how much will it need to increase its sales if all other factors remain constant