Simpson Company produces and sells a single product whose selling price is $90.00 per unit and whose variable expense is $40.50 per unit. The company's fixed expense is $1,138,500 per month. (a) What is the CM ratio (express your answer as a percentage to two decimal places)? (5 points) (b) How many units must be sold to break-even for the month? (10 points) (c) How many units do we need to sell to earn a profit of $495,000 for the month?