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Munoz Company makes and sells products with variable costs of $$24$ each. Munoz incurs annual fixed costs of $$441,000.$ The current sales price is $$87.$

Note: The requirements of this question are interdependent. For example, the $$252,000$ desired profit introduced in Requirement c also applies to subsequent requirements. Likewise, the $$80$ sales price introduced in Requirement $d$ applies to the subsequent requirements.

Required

a$.$ Determine the contribution margin per unit.

Contribution margin per unit