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: $_______________

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