Iron Decor manufactures decorative iron railings. In preparing for next year's operations, management has developed the following estimates: Total Per Unit Sales (20,000 units) $1,000,000 $50.00 Direct materials.. $200,000 $10.00 Direct labor (variable) $50,000 $2.50 Manufacturing overhead: . Variable. $70,000 $3.50 Fixed $80,000 $4.00 Selling & administrative: Variable. $100,000 $5.00 Fixed $30,000 $1.50 Required: Compute the following items: a. Unit contribution margin. b. Contribution margin ratio. c. Break-even in dollar sales. d. Margin of safety percentage. e. If the sales volume increases by 20% with no change in total fixed expenses, what will be the change in net operating income? f. If the per unit variable production costs increase by 15%, and if fixed selling and administrative expenses increase by 12%, what will be the new break-even point in dollar sales? 10 (PC) ALT-FN-F10 (Mach