Microsoft has provided the following contribution format income statement. All questions concern situations that are within the relevant range. Sales (3,000 units) $ 150,000 Variable expenses 90.000 Contribution margin 60,000 Fixed expenses 48.000 Net operating income $ 12,000 Required: a. What is the contribution margin per unit? b. What is the contribution margin ratio? c. What is the variable expense ratio? d. What is the break-even point in unit sales? e. What is the break-even point in dollar sales? f. Estimate how many units must be sold to achieve a target profit of $54,000