The information that follows was obtained from the accounting records of Portofino Manufacturing during a period when the company sold 116,000 units. Sales revenue Variable costs Fixed costs $11,136,000 4,756,000 5,940,000 Required: A. Compute the company's per-unit contribution margin and break-even point in units. B. How many units must Portofino sell to produce a target profit of $605,000? C. Assume that Portofino was able to reduce the variable cost per unit by $8. What selling price could management charge if it desired to maintain the current break-even point? A. Per-unit contribution margin Break-even point units B. Unit sales C. Selling price