See problem below (attached)

3. Felix Enterprises sells a product for $100 per unit. The variable cost is $40 per unit, while fixed costs are $300,000. Additionally, the income tax rate is 40 percent. a. Required: Calculate the contribution margin ratio (round your answer to xx.x %). b. Calculate the break-even point in sales units. Calculate the break-even point in sales dollars or revenues. d. How many units need to be sold to generate a pretax income of $180,000? Recalculate the break-even point in sales units if the selling price increased to $120 per unit. Round your answer to the nearest whole number. c. e. f. Calculate the after-tax net income assuming that 6,000 units are sold