QUESTION 20 Wang Co. manufactures and sells a single product that sells for $300 per unit, variable costs are $174 per unit. Annual fixed costs are $852,600. Current sales volume is $4,230,000. Compute the contribution margin per unit. O $157. O $174 $300 O $147 O $126. QUESTION 21 Watson Company has monthly fixed costs of $92,000 and a 40% contribution margin ratio. If the company has set a target monthly income of $15,900, what dollar amount of sales must be made to produce the target income? O $107,900 $269,750 $39,750 O $230,000 $190,250