Information concerning a product produced by Campbell Company appears as follows:

Sales price per unit	$	167
Variable cost per unit	$	82
Total annual fixed manufacturing and operating costs	$	535,500

Required

Determine the following:

1. Contribution margin per unit.

2. Number of units that Campbell must sell to break even.

3. Sales level in units that Campbell must reach to earn a profit of $297,500.

a) contribution margin per unit?

b) break-even in units?

c) required sales in units?