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Sandy Bank, Inc., makes one model of wooden canoe. Partial information for it follows: Required: Complete the following table. (Round your "Cost per Unit" answers to 2 decimal places.) Suppose Sandy Bank sells its canoes for S560 each. Calculate the contribution margin per canoe and the contribution margin ratio. (Round your "percentage" answer to 2 decimal places.) This year Sandy Bank expects to sell 800 canoes. Prepare a contribution margin income statement for the company. Calculate Sandy Bank's break-even point in units and in sales dollars. (Round your intermediate calculations to 2 decimals. Round your final answers to the nearest whole number.) Suppose Sandy Bank wants to earn $71,000 profit this year. Calculate the number of canoes that must be sold to achieve this target. (Round your answer to the next whole number.)