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 per unit Direct materials 230 Direct labour 190 Total fixed cost for the year Factory overheads 196 796 Advertising 55 000 Administrative expenses 68 000 Selling price per unit 2 999 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? Assume that costs and selling price remain constant