Roll-M-Out is thinking about redesigning its desks. The new design will increase variable manufacturing costs by $5 per desk, and increase fixed manufacturing costs by $11,000 per year. However, the firm believes that it can sell the redesigned desks for $75 each. what is the Contribution margin per redesigned desk = Break-even sales for the redesigned desks in units = How many of the redesigned desks must the firm sell in order to earn a target income of $100,000 before taxes?