Information concerning a product produced by Fanning Company appears as follows: Sales price per unit Variable cost per unit Total annual fixed manufacturing and operating costs $ 166 $ 87 $ 489,800 Required Determine the following: a. Contribution margin per unit. b. Number of units that Fanning must sell to break even. c. Sales level in units that Fanning must reach to earn a profit of $244,900. a. Contribution margin per unit b. Break-even in units c. Required sales in units