The CVP income statement for Gary Manufacturing Company for 2024 appears below Gary Manufacturing Company Income Statement For the year Ended December 31, 2024 Sales (40,000 units) $1,000,000 Variable expenses $600,000 Contribution margin $400,000 Fixed expenses $200,000 Income before taxes expenes $200,000 Income taxes expenes (30%) $(60,000) Net Income $140,000 Instrucciones: 1. Calculate the contribution margin ratio and contribution ratio per unit. 2. What was the company's break-even point in sales dollars and units in 2024? 3. How many additional units would the company have had to sell in 2024 to earn a net income of $245,000