The following data are available for a product manufactured and sold by Logan Company:

Maximum capacity with present facilities: 40,000 units

Total fixed cost (per period): $468,000

Variable cost per unit: $128

Sales price per unit: $212:

Compute the following: (a) Contribution margin per unit: $_______________

(b) Number of units that must be sold to break-even: _______________ units

(c) Dollar sales volume to produce income of $864,000 before taxes: $_______________

Computations: