Find: unit contribution margin And Contribution Margin ratio (k) Find: Breakeven point in dollars And breakeven point in units (L) Prepare operating Budgets: Sales Budget (8000 units) Production budget: Desired ending finished goods units: 2,000 Beginning finished goods units: Direct Materials Budget: unit to be produced: 10,000 DM/unit: 1KG Cost per KG: $7 Desire ending DM=0 Direct Labor Budget: Direct labor time (hours) per unit: 0.35 Direct labor cost per hour: $20 Selling and Administrative Expenses budget