Please solve the following and upload the answers in an MS Word or Excel file. Note: There are three questions Part A, B, and C. Each part carries 3 points max. Part A. Bluegill Company sells 45,000 units at $18 per unit. Fixed costs are $62,000, and operating income is $298,000. Determine the (a) variable cost per unit, (b) unit contribution margin, and (c) contribution margin ratio. Part B. Atlantic Company sells a product with a break-even point of 3,000 sales units. The variable cost is $60 per unit, and fixed costs are $270,000. Determine the (a) unit sales price and (b) break-even point in sales units if the company desires a target profit of $36,000. Part C. A company has a margin of safety of 25%, a contribution margin ratio of 30%, and sales of $1,000,000. a. What is the break-even point in sales dollars? b. What is the operating income? If neither the relationship between variable costs and sales nor the amount of c. fixed costs is expected to change in the next year, how much additional operating income can be earned by increasing sales by $110,000