The information that follows was obtained from the accounting records of Portofino Manufacturing during a period when the company sold 136,000 units. $11,560,000 2,992,000 8,127,000 Sales revenue Variable costs Fixed costs 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 $945,000? C. Assume that Portofino was able to reduce the variable cost per unit by $5. What selling price could management charge if it desired to maintain the current break-even point? Per-unit contribution margin Break-even point Unit sales Selling price A. units B. C