Frazer Corp sells several products. Information of average revenue and costs is as follows Selling price per unit $35.00 Variable costs per unit. Direct material $6.40 Direct manufacturing labor $3.20 Manufacturing overhead $.80 Selling costs $2.60 Annual fixed costs $132,000 Calculate the following: 1- Contribution margin per unit. 2- Contribution margin percentage. 3- Number of units sold to break even. 4- Number of units sold to earn operating income of $33,000. 5- If budgeted production is 8000 units, calculate the margin of safety.