(TCO B) Drake Company's income statement for the most recent year appears below.

Sales (45,000 units) $1,350,000

Less: variable expenses 750,000

Contribution margin 600,000

Less: fixed expenses 375,000

Net operating income $225,000

Required:

a. Calculate the unit contribution margin.

b. Calculate the break-even point in dollars.

c. If the company desires a net operating income of $290,000, how many units must it sell?