QUESTION # 5 Beauty Supplies Company manufactures and sells several ranges of artwork. The average revenue and cost of sales are as follows: Selling price per unit $30.00 Variable costs per unit: Direct materials $7.00 Direct manufacturing labor $2.40 Manufacturing overhead $0.60 Selling costs $3.00 Annual fixed costs $108,000 Required: a) Calculate the contribution margin per unit. (2 marks) b) Calculate the number of units Beauty Supplies Company must sell each year to break even. (4 marks)