The Chippewa Sports is a sports clothing retail business. Each t-shirt sells for $40 and the company spends $15 to produce each t-shirt. The companys owners have determined that the business has $207,000 in fixed costs. At the break-even point, how many t-shirts would the company need to sell? Round up to the next full unit. What is the Contribution Margin Ratio? Round to 1 decimal point. % What would the Sales be at the break-even point calculated above? Round to 2 decimal places.