The following data is provided for Able Manufacturing Company: Units Manufactured&Sold Unit Price Unit Direct Material Cost Unit Direct Labor Cost Unit Variable Manufacturing Overhead 12,000 S40.00 S 7.00 S12.00 4.00 Unit Variable Selling& Administrative 2.00 Total Fixed Manufacturing Overhead Total Fixed Selling & Administrative $100,000 $40,000 Calculate the following: 1. Unit Variable Costs 2. Unit Contribution Margin 3. Units Required to be sold to break-eve 4. Contribution Margin Ratio 5. Units that need to be sold to earn $150,000 profit 6. Operating Leverage Factor at 20,000 units sold 7. Operating income if sales increase 20% above 20.000 units sold 8. Variable Cost Ratio 9. Break-even Sales 10. Margin of Safety in Units 11. Margin of Safety in Sales S 12. Operating profit at 15,000 Units Sold