to near Data table A B C Sales price per unit $ 100 $ 3,000 $ 5,440 Variable costs per unit 40 1,500 2,720 Total fixed costs 72,000 150,000 3,536,000 Target profit 180,000 4,500,000 6,174,400 Calculate: Contribution margin per unit Contribution margin ratio Required units to break even Required sales dollars to break even Required units to achieve target profit - X