Exercise 18-9 (Algo) Contribution margin and break-even LO P2 Sunn Company manufactures a single product that sells for $150 per unit and whose variable costs are $120 per unit. The company's annual fixed costs are $471,000. (a) Compute the company's contribution margin per unit. Contribution margin (b) Compute the company's contribution margin ratio. Numerator: (c) Compute the company's break-even point in units. Numerator: Denominator: = Contribution Margin Ratio = Contribution margin ratio Denominator: (d) Compute the company's break-even point in dollars of sales. Numerator: Break-Even Units Break-even units Denominator: Break-Even Dollars = Break-even dollars