Exercise 5 The Gell Company provides the following information: Sales (200,000 units) $500,000 Manufacturing costs: Variable 170,000 Fixed 30,000 Selling and administrative costs: Variable 80,000 Fixed 20,000 Required: a. What is the break-even point in units for Gell? b. What is the variable cost per unit for Gell? c. What is the contribution margin per unit for Gell? d. Should a multiple product firm focus on individual product break-even point? Why or why not? Discuss with logical arguments