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10. Cranberry Wood Products Inc. spends an average of $9.50 in labor and $12.40 in materials on every unit itsells. Sales commissions and shipping amount to another $3.10. All other costs are fixed and add up to $140,000 per month. The average unit sells for $32.00. a. What are Cranberry's contribution and contribution margin? b. What is the firm's breakeven point in units? 6. Calculate the dollar breakeven point in two ways. d. Sketch the breakeven diagram