Sigma Company makes car covers that sell for $80 ench. For the coming year, management expects fixed costs to be $60,000, Variable costs are $40 per unit. finstructions (a) Compure the contribution margin per unit, (b) Compute the contribution margin ratio. (c) Compute break-even point in unit using the contribution margin method. (d) Compute the break-even point in $ using the contribution margin method. (e) Compute the required sales units if target income $20.000 using the contribution margin method