Number of units $4,582$ units $($d$)2,943$ units

Sale price per unit $$240$ $$160($g$)$

Variable costs per unit $($a$)564,144$

Contribution margin per unit $$84($e$)($h$)$

Total contribution margin $($b$)$ $$2,717,520($i$)$

Contribution margin ratio $($c$)($f$)30\%$