Need answer for both 2 and 3

3. Use the data below and answer the following questions: (5 points each question -total 40 Points) Sales Price Variable Costs Fixed Costs Target Profit Last years Sales Last years units 400.00 $ 200.00 $ 300,000.00 900,000.00 $600,000.00 3,000 Increase in Sales 30,000.00 a. What is the per unit contribution margin? b. What is the contribution margin ratio? c. Compute the break-even point in units d. Compute the break-even point in dollars e. To earn the target profit, how many units do they need to sell f. Determine last year's margin of safety in sales dollars. g. Determine last year's margin of safety in units Perform a sensitivity analysis based on the sales increase and determine the impact to Net Income? h