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21. Contribution Margin Wrangler Real Farm Clothes is designing a new line of jeans called sturdies. The jeans will sell for $205 per pair and cost $164 per pair in variable costs to make. a) Compute the Contribution Margin per pair: b) Compute the Contribution Margin Ratio: Break even Analysis Wrangler Real Farm Clothes manufactures a single product that sells for $180 per unit and whose total variable costs are $135 per unit. The company's annual fixed costs are $562,500. Use this information and any preliminary calculations required to compute a Break-Even Analysis. c) Break-even point in units sold: d) Break-even point in dollars of Sales