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CVP Austin Automotive sells an auto accessory for $180 per unit. The company's variable cost per unit is $30 for direct material, $25 per unit for direct labor, and $17 per unit for overhead. Annual fixed production overhead is $74,800, and fixed selling and administrative overhead is $50,480. a. What is the contribution margin per unit? $ 0 b. What is the contribution margin ratio? 0 % C. What is the break-even point in units? O units d. Using the contribution margin ratio, what is the break-even point in sales dollars? $ 0 e. If Austin Automotive wants to earn a pre-tax profit of $103,680, how many units must the company sell? 0 units