help pleease!

The Leonardo Company had the following functional income statement for the month of July 2018: Sales ($20 20,000 units) $400,000 Cost of goods sold: Direct materials Direct labor Variable factory overhead Fixed factory overhead $60,000 40,000 120,000 50.000 $130,000 Gross profit Selling & administrative expenses: Variable Fixed 20,000 50,000 $60.000 Operating income There were no beginning and ending inventories. Required: 1. Calculate the contribution margin per unit. (2 points) 2. Calculate the contribution margin ratio. (2 points) 3. What is the break-even point in units? (2 points) 4. What is the amount of sales in dollars needed to obtain a before-tax profit of $40,000? (2 points)