The Emporium Company makes collectible trading pins that it sells for $150 per unit. The company incurs variable manufacturing costs of $64 per unit. Variable selling expenses are $17 per unit, annual fixed manufacturing costs are $494,000, and fixed selling and administrative costs are $237,400 per year. Required Determine the following. 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 units. Complete this question by entering your answers in the tabs below. Req A to C Rea P Prepare a contribution margin income statement for the break-even sales volume. THE EMPORIUM COMPANY Contribution Margin Income Statement