The information that follows was obtained from the accounting records of Portofino Manufacturing during a period when the company sold 138,000 units.

Sales revenue	$	11,868,000
Variable costs		3,036,000
Fixed costs		8,448,000

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 $928,000? C. Assume that Portofino was able to reduce the variable cost per unit by $7. What selling price could management charge if it desired to maintain the current break-even point?