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Total Per Unit Sales $3,000,000 $300 Variable expenses 1,500,000 $- Contribution margin $- Fixed expenses.. 450,000 Net operating income Management is anxious to increase the company's profit and has asked for an analysis of a number of items. *** [10 marks) Required: a. The number of units sold 3000000/300= 1500000/1 b. Variable cost per unit [10 marks) C. Compute the company's CM ratio and variable expense ratio (15 marks) d. Break even units (10 marks] e. Refer to the original data. Assume that next year management wants the company to earn a profit of at least $1,250,000. How many unit sales will have to be sold to meet this target profit? [15 marks] f. Refer to the original data; The XYZ received an option from sales manager to improve its profit. The XYZ Manufacturing Company is to offer a reduction in the selling price per unit by 10%, combined with a $150,000 increase in advertising budget and increase this year's unit sales by 25%. If the sales manager were right, what would be this year's net operating income if his idea is implemented? [40 marks)