pacheco company sells a product for $15. units costs are as follows: direct materials direct labor variable overhead $3.90 1.40 2.10 total fixed overhead is $52,000 per year. variable selling expenses are $1.60 per un sold; fixed selling and administrative expenses are $37,950. required 1. calculate the contribution margin ratio 2. calculate the break-even revenue. 3. calculate the revenue needed to earn $18,000. 4. calculate the break-even units, rounded to the nearest unit. 5. calculate the units needed to earn $18,000, rounded to the nearest unit.