Jay-Zee Company makes an in-car navigation system. Next year, Jay-Zee plans to sell 23,000 units at a price of $360 each. Product costs include: Direct materials $76.00 Direct labor $43.00 Variable overhead $11.00 Total fixed factory overhead $738,800 Variable selling expense is a commission of 6 percent of price; fixed selling and administrative expenses total $82,800. Required: Question Content Area 1. Calculate the sales commission per unit sold. If required, round your answers to the nearest dollar. Use rounded answers in subsequent computations. $fill in the blank 77e4e7fcb053fb4_1 per unit Calculate the contribution margin per unit. $fill in the blank 77e4e7fcb053fb4_2 per unit 2. How many units must Jay-Zee Company sell to break even? Round your answer to the nearest whole number. fill in the blank 77e4e7fcb053fb4_3 units Question Content Area Prepare an income statement for the calculated number of units. If an amount is zero, enter "0". Do NOT round Break-even units and, if required, round your answer to the nearest dollar. Jay-Zee Company Income Statement $- Select - - Select - $- Select - - Select - $- Select - Question Content Area 3. Calculate the number of units Jay-Zee Company must sell to achieve target operating income (profit) of $376,896. Round your answer to the nearest whole number. fill in the blank 4e22a1fd700bf8f_1 units 4. What if the Jay-Zee Company wanted to achieve a target operating income of $364,000? Would the number of units needed increase or decrease compared to your answer in Requirement 3? Round your answer to the nearest whole number. Compute the number of units needed for the new target operating income. fill in the blank 4e22a1fd700bf8f_3 units