Fern Corporation plans to produce and sell 18,000 pet hair dryers at $48 each in July 2021. Product costs are estimated as follows: Direct materials per unit Direct labor per unit Variable factory overhead per unit Total fixed factory overhead $13.00 $ 5.00 $ 9.00 $23,000 Operating expenses are estimated as follows: Variable selling expense per unit Total fixed selling & admin. expense $ 6.00 $37,000 Required: a. Prepare a contribution margin income statement for the month of July. b. Calculate the breakeven point in sales dollars and in units (round to nearest dollar and to the nearest whole number) c. Calculate the margin of safety in units