Morgan Designs manufactures decorative iron railings. In preparing for next year's operations, management has developed the following estimates: Total Per Unit $50.00 Sales (20,000 units) Direct materials $1,000,000 $200,000 $10.00 $50,000 $2.50 Direct labor (variable) Manufacturing overhead: Variable $70,000 $3.50 Fixed $80,000 $4.00 Selling & administrative: Variable $100,000 $5.00 Fixed $30,000 $1.50 Required: 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