The Harmon Corporation manufactures bats with Vladamir Guerrroro Jr. autograph stamped on them. Each bat sells for $35 and has a variable cost of $20. The company also has to pay $10,000 in rent, $10,000 in utilities, and $10,000 in insurance.

a.	Calculate the contribution margin per unit. Does it change with sales levels? (2)

b.	Compute the break-even point in units and in dollars. (3) c. Find the sales (in units) needed to earn a profit of $21,