Ritchie Manufacturing Company makes a product that it sells for $140 per unit. The company incurs variable manufacturing costs of $73 per unit. Variable selling expenses are $11 per unit, annual fixed manufacturing costs are $468,000, and fixed selling and administrative costs are $271,200 per year. Required 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. Prepare a contribution margin income statement for the break-even sales volume. Complete this question by entering your answers in the tabs below. Determine the break-even point in units and dollars using the equation method and the contribution margin per unit approach. Complete this question by entering your answers in the tabs below. Reconstruct Gibson's income statement, assuming that it serves 166 customers when it lures 83 customers away from Jordan by lowering the sales price to $120 per customer