Lucent Manufacturing Company makes a product that it sells for $66 per unit. The company incurs variable manufacturing costs of $18 per unit. Variable selling expenses are $13 per unit, annual fixed manufacturing costs are $184,000, and fixed selling and administrative costs are $293, 050 per year. Required Determine the break-even point in units and dollars using each of the following approaches: Equation method. Contribution margin per unit. Prepare a contribution margin income statement for the break-even sales volume