North wood company manufactures basketballs. ThE company has a ball that sells for $25. At present the ball is manufactured in a small plant that relies heavily on direct labor workers thus vRiable expenses are high, totaling $15 per ball, of which 60 % is direct labor cost last year the company sold 30,000 of these balls, with the following result. Sales(30,000 balls) $750,000 Variable expenses $450,000 Contribution margin 300,000 Fixed expenses 210,000 Net operAting income 90,000 2. Due to an increase in labor rates, the company estimates that variable expenses will increase by $3 per ball next year. If this change takes place and the selling price per all remains constAnt at $25. What will be the new Cm ratio and break even point in balls. Cm ratio. ___% Unit sales to break even----balls