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West Island distributes a single product. The company's sales and expenses for the month of June are shown. Sales price per unit $155 Variable costs per unit Fixed expenses $42,500 $80 Using the information presented, answer these questions: What is the break-even point in units sold and dollar sales? What is the total contribution margin at the break-even point? If West Island wants to earn a profit of $21,000, how many units would they have to sell? Prepare a contribution margin income statement that reflects sales necessary to achieve the target profit