Rosenthal Company makes and sells products with variable costs of $51 each. Rosenthal incurs annual fixed costs of $32,400. The current sales price is $69. Required: The following requirements are interdependent. For example, the $5,400 desired profit introduced in Requirement c also applies to subsequent requirements. Likewise, the $65 sales price introduced in Requirement d applies to the subsequent requirements a. Determine the contribution margin per unit. ontribution margin per unit b-1. Determine the break-even point in units and in dollars. Break-even point in units Break-even point in dollars