Omar Company sells several products. Information of Revenues and Costs are as follows: Selling price per unit $20.00 Variable cost per unit is including: Direct materials per unit $4.00 Direct manufacturing labor per unit $1.00 Variable Manufacturing cost per unit $1.00 Variable Selling costs per unit $2.00 Total annual fixed costs $96,000 1, Calculate the contribution margin per unit and Contribution Margin Ratio. 2. Calculate the breakeven point in total sales dollars and the number of units Omar must sell each year to break even. 3. Calculate the number of units Omar must sell to have a profit of $144,000.