Information concerning a product produced by Baird Company appears as follows: Sales price per unit Variable cost per unit Total annual fixed manufacturing and operating costs $ 157 $ 87 $469,000 1:48:16 Required Determine the following: a. Contribution margin per unit. b. Number of units that Baird must sell to break even. c. Sales level in units that Baird must reach to earn a profit of $182,000. Book a. Contribution margin per unit b. Break-even in units c. Required sales in units