uansah Manufacturing sold 61,900 units of its product at $78 per unit. The variable cost per unit is $63. The total variable cost is $867,000. If necessary, round answers two decimal points. (a) Calculate the contribution margin per unit and the contribution margin percent. (b) Determine the breakeven point in units and in revenues (c) What is contribution margin dollars and the operating income at the current sales level? (d) If the company wants to make a targe net income of $147,900, how many units does the company need to sell. Assume a 15% tax rate. (e) If the company wants to make a target operating income of 987,000 how much revenue does the company need to earn