Ritchie Manufacturing Company makes a product that it sells for $$150$ per unit. The company incurs variable manufacturing costs of $$60$ per unit. Variable selling expenses are $$18$ per unit $,$ annual fixed manufacturing are $$480,000,$ and fixed selling and administrative costs are $$240,000$ per year. Determine the break$-$even point in units and dollars using each of the following approaches: A$)$ use the equation method. B$)$ Use the contribution margin per unit approach C$)$Use the contribution margin ratio approach D$)$ Confirm your results by preparing a contribution margin income statement for the break$-$even sales volume.