The Harmon Corporation manufactures bats with Justin Smokes autograph stamped on them. Each bat sells for $43 and has a variable cost of $18. The company also has to pay $12,000 in rent, $17,000 in utilities, and $8,500 in insurance. a) Calculate the contribution margin per unit. Does it change with sales levels? (2 pts) b) Compute the break-even point in units and in dollars. (2 pts) c) Find the sales (in units) needed to earn a profit of $19,000 (1 pt