i have posted question multiple times so please answer all subparts as well

Question Four (25 marks) The Alfa and Omega Hydrofoil Surf Board Company has the maximum capacity to manufacture 1500 hydrofoils per year. If all units were sold the company would earn $1,162,400. The cost breakdowns relating to the output level of 1500 units on an annual basis are given in Table Q4. An ancillary items pack is sold for an additional $20 with every hydrofoil sold. The cost of producing the ancillary items pack is negligible. Calculate the following for an 1500 unit output level of production. Variable and fixed cost table for the Alfa and Omega Hydrofoil Surf Board Company Manufacturing Costs (1500 hydrofoils) Direct labour 98,000 Direct materials (hydrofoils) 35,000 26,000 Direct materials (surfboards) Variable portion 41,000 Fixed portion 92,000 Selling and admin costs (1500 hydrofoils) Variable portion 17,500 Fixed portion 44,000 A. Explain what is meant by the term "Contribution Margin and how it relates to the break-even point and fixed costs. [3 marks] B. The manufacturing cost per unit. [4 marks] C. Total variable cost per uint [4 marks] D. The number of units to be produced and sold to break even. [6 marks] E. If the rent increased by $300 per month, calculate the new break-even point. [4 marks] F. How many hydrofoils are required to be produced and sold to absorb the increased rent of part (d) above and make a pre tax operating income of $1,7500,000 for the year? Comment on whether the company can achieve this target. [4 marks)