Tisco Company sells several products. Information of average revenue & costs are: Selling price per unit $20.00 Variable costs per unit: Direct materials $4.00 Direct manufacturing labor $1.60 Manufacturing overhead $0.40 Selling costs $2.00 Annual fixed costs $96,000 Calculate the contribution margin per unit. Calculate the number of units Tisco's must sell each year to break even. Calculate the number of units Tisco's must sell to yield a profit of $144,000