The Emporium Company makes collectible trading pins that it sells for $140 per unit. The company incurs variable manufacturing costs of $78 per unit. Variable selling expenses are $13 per unit, annual fixed manufacturing costs are $350,000, and fixed selfing and administrative costs are $149,800 per year. Required Determine the break-even point in units and dollars using each of the following approaches: a. Calculate the break-even point in sales units. b. Calculate the break-even point in sales dollars. c. Calculate the contribution margin per unit. d. Prepare a contribution margin income statement for the break-even sales volume. Complete this question by entering your answers in the tabs below. Determine the break-even point in units and dollars and the contribution margin per unit. The Emporium Company makes collectible trading pins that it selis for $140 per unit. The company incurs variable manufacturing costs of $78 per unit. Variable selling expenses are $13 per unit, annual fixed manufacturing costs are $350,000, and fixed selling and administrative costs are $149,800 per year. Required Determine the break-ever point in units and dollars using each of the following approaches: a. Calculate the break-even point in sales units. b. Calculate the break-even point in sales dollars. c. Calculate the contribution margin per unit. d. Prepare a contribution margin income statement for the break-even sales volume. Complete this question by entering your answers in the tabs below. Prepare a contribution margin income statement for the break-even sales volume