Information concerning a product produced by Rooney Company appears as follows: Sales price per unit Variable cost per unit Total annual fixed manufacturing and operating costs $ 155 $ 82 $489,100 Required Determine the following: a. Contribution margin per unit. b. Number of units that Rooney must sell to break even. c. Sales level in units that Rooney must reach to earn a profit of $204,400. a. Contribution margin per unit b. Break-even in units c. Required sales in units