Serrato Manufacturing Company had the following projected information for 2023 Serrato expects to produce and sell 10,870 units. The costs expected to be incurred include: direct labor of $10.55/unit; direct materials of $5.45/unit; variable overhead of $18.00/unit, fixed overhead of $215,000; variable selling of $3.00/unit; fixed selling of $90,000, foxed administrative of $120,000. Each unit would sell for $80.00. Serrato's tax rate is 40% a. What is the contribution margin per unit? (3 pts.) b. What is the contribution margin ratio (round to five decimal places if needed)? (3 pts.) c. What is the breakeven point in sales dollars (round to the nearest dollar)? (5 Pts.) d. What is the margin of safety in dollars? (3 pts.) e. What level of sales units would be required to earn an After-tax profit of $67,000? (6 pts.)