Le manfuacturing makes products that sell for $100$ per unti $.$The company incurs variable manufuctuting cost of $40$ Per unit $,$ variable selling expenses are $10$ per unit total annual fixed coast are $360,00$ per year.

$1.$ Calulate total variable cost per unti

$2.$calulate the break even point in both units and $

$3.$if the ceo of the firm desires a profit level of $140,000,$ how many units must the firm produce its self $?$

$4.$ Prepapre a comtrobution margin income statement for sales level in wuestion $3.$