Morgan Designs manufactures decorative iron railings. In preparing for next year's operations, management has developed the following estimates: Total $1,000,000 $ 200,000 $ 50,000 Per Unit $50.00 $10.00 $ 2.50 Sales (20,000 units) Direct materials Direct labor (variable) Manufacturing overhead: Variable Fixed Selling & administrative: Variable Fixed TA LA 70,000 80,000 $ 3.50 $ 4.00 $ 100,000 $ 30,000 $ 5.00 $ 1.50 Required: Compute the following items: a. Unit contribution margin. b. Contribution margin ratio. c. Break-even in dollar sales. d. Margin of safety percentage. e. If the sales volume increases by 20%, with no change in total fixed costs, what will be the change in operating profit? f. If the per unit variable production costs increase by 15%, and fixed selling and administrative costs increase by 12%, what will be the new break-even point in dollar sales