Suppose that Adams Company sells a product for $20. Unit costs are as follows: Direct materials Direct labor Variable factory overhead Variable selling and administrative expense $2.10 1.25 2.00 1.05 Total fixed factory overhead is $56,590 per year, and total fixed selling and administrative expense is $38,610 Required: 1. Calculate the variable cost per unit and the contribution margin per unit. 2. Calculate the contribution margin ratio and the variable cost ratio. 3. Calculate the break-even units. 4. Prepare a contribution margin income statement at the break-even number of units