for next year's operation manufactures decorative iron railings. In management has developed the following estimates: Iron Decor otal Per Unit $1.000,000 $50.00 200,000 10.00 50,0002.50 Sales (20,000 units) Direct materials Direct labor (variable) Factory overhead: Variable Fixed 0,0003.50 4.00 80,000 Selling and administrative Variable 00,0005.00 Fixed 0,000 15 Required Compute the following items a. Unit contribution margin b Contribution margin ratio c. Break-even in sales dollars. d. Margin of safety percentage