O'Brien, Inc's 2018 contribution margin income statement shows the following: Sales @ S8 per unit $160,000 Less Variable expenses ($128,000) Contribution margin $32,000 Less Fixed expenses (S44,000) Operating income (loss) ($12,000) a. What is the unit contribution margin? b. What is O'Brien Inc.'s break-even point in units? c. What if O'Brien Inc.'s advertising costs increased by $8,000, how much would they need to increase sales in order to break even? English (United States