$ Mercury has the following information available: Direct Materials Direct labor Variable Overhead Variable Selling & Administrative 12.00 per unit 15.00 per unit 9.00 per unit 6.00 per unit Fixed overhead costs are $210,000 annually and fixed selling and administrative costs are $186,000 annually. Selling price is $60.00 per unit. 1. The selling price per unit is 2. The total variable costs per unit are 3. The contribution margin per unit is 4. The total fixed costs are 5. The break-even point in units is 6. The break-even point in sales dollars is Mercury is currently selling 35,000 units. Compute the following amounts: 1. The net income is 2. The margin of safety in dollars is 3. The mdgin of safety ratio is (if you enter as a percentage rather than a decimal, be sure to include the percent sign, for example: .43 as a decimal, or 43% as a percentage--round to 2 decimal places, for example .4318 would be 43 or 43%) Compute the following amounts: 1. If Mercury would like to have $549,000 of net income, how many units would have to be sold? 2. If Mercury would like to have $549,000 of net income, but can only sell 45,000 units, by how much would selling price have to be increased? (be sure to enter the increase from the old selling price to the new selling price)