ents oring Online nnect Van's Refrigeration Company's contribution margin income statement is presented below. Sales for the current period consisted of 5,000 units. Determine the company's (a) Per Unit Sales Price (b) Per Unit Variable Cost (c) Contribution Margin Ratio (d) The break-even point in dollars. Sales Van's Refrigeration Company Contribution Margin Income Statement Variable costs $130,000 25.000 Contribution margin 35,000 Fixed costs Net income 28.000 $7.000