Use the information below to answer question 4 - 6 Total production units 4,000 Sales 40,000 Direct labour 8,000 1 Direct material 12,000 Fixed Overheads 8,000 Other fixed costs 10,000 4. Calculate the contribution margin. $18,000 $28,000 $20,000 $2,000 5. The unit contribution margin is 8 units $8 5 units $5 6. Calculate the break even point 2,000 units 9,000 units 18,000 units 3,600 units