Spirit Measures Pty Ltd manufactures electronic spirit level sensors. Data for 2021 follows: Annual Volume Selling Price per unit Variable Manufacturing cost per unit Annual Fixed manufacturing cost Variable Marketing, Packaging and Distribution costs per unit Annual Fixed Administrative Costs 73,600 units $240 $86 $1,536,000 $58 $768,000 Required: 1. Calculate the contribution Margin per unit (1 Mark) 2. Calculate Breakeven in Units (1 Mark) 3. Calculate Breakeven in Sales dollars (1 Mark) 4. Calculate Profit for 2021 (1 Mark) 5. Calculate Profit if variable costs could be reduced by 10% and everything else remained the same. (1 Mark)