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12 pt Question 30 Short Answer Question (Please show all your calculations) Portal Manufacturing has total fixed costs of $520,000. A unit of product sells for $15 and variable costs per unit are $11. Required: a) Prepare a contribution margin income statement (template below) showing predicted net income (loss) if Portal sells 100,000 units for the year ended December 31. b) At a minimum, how many units must Portal sell in order to break even? Portal Manufacturing Contribution Margin Income Statement For Year Ended December 31 Sales Variable costs Contribution margin Fixed costs Net loss