Objective E7-21A Find breakeven and target profit volume (Learning Bata produces footwear. One if its sports shoes sells for $50. The variable costs per pair are $12.00. Total fixed manufacturing costs are $12,000, bas current production volume. The fixed selling and administrative expenses total $8,000 and commission to salespeople $4 per pair. he Requirements 1. Compute the contribution margin per unit. 2. Compute the breakeven sales unit and amount