Problem 3 (Ch.5): Sattler Corporation has provided the following contribution format income statement. All questions concern situations that are within the relevant range. Sales (8,000 units) Variable expenses Contribution margin Fixed expenses Net operating income $480,000 336.000 144,000 142.200 S1.800 Required: a. What is the contribution margin per unit? What is the contribution margin ratio? c. What is the break-even point in dollar sales? d. Estimate how many units must be sold to achieve a target profit of $50,400