Swifty Company manufactures a single product. Swifty normally produces and sells 480 units per month at $108 each. The company's income tax rate is 30%. Estimated monthly costs are as follows: Manufacturing Nonmanufactuing Variable $11,040 $4,320 Fixed 12,480 6,720 What is the contribution margin per unit? Contribution margin per unit What is the contribution margin ratio? (Round to 2 decimal places, e.g. 17.54%.) Contribution margin ratio % e Textbook and Media How many units must Swifty sell to break even? (Round answer to nearest whole units, e.g. 125.) Breakeven point units If the company desires an after-tax profit of 19% on the selling price, what is the equivalent pretax return on sales? (Round intermediate calculations to 4 decimal places, e.g. 15.1679 and final answer to O decimal places, e.g. 5,125.) Pretax return $