Sound City is a major producer of top level professional electric violins. The data given below relates to its best-selling model, D18:

Variable cost perunit$

Directmaterials230

Directlabour190

Total fixed cost for the year

Factoryoverheads196 796

Advertising55 000

Administrativeexpenses68 000

Selling price perunit2 999

a)What is the contribution per unit? $

b)What is the break-even point in units per year?units

c)Calculate the number of units that must be sold to generate a profit of $90 000 per year (round to the nearest integer)? Assume that costs and selling price remain constant.units