In its first year of operations, Utah Utility Trailers incurred the following costs: 2,565 per unit $180 per unit Variable production cost Variable selling and administrative cost 205,000 $85,000 For the year, the company reported the following results: Fixed production cost Fixed selling and administrative cost $450,000 (347,000) $ 103,000 Selling and administrative cost(103,000) 0 Sales ($4,500 per unit) Cost of goods sold Gross margin Operating income Use the contribution margin ratio to calculate break even point sales. a. Using the contribution margin ratio approach, compute the break-even point for this company. When required, round your answer to the nearest dollar. b. How many units did the firm produce in its first year of operations? Round your answer to the nearest whole number. units C. Provide an explanation that reconciles your result in (a) to the income statement provided above. The input in the box below will not be graded, but may be reviewed and considered by your instructor