Voltar Company manufactures and sells a telephone answering machine. The company's contribution format income statement for the most recent year is given below: 1. What is the Contribution Margin (CM) Ratio (or percent of sales)? 2. Calculate break-even point both in total units and total sales dollars Management is anxious to improve the company's profit performance. Assume that next year management wants the company to earn a minimum profit of $90,000. 1. How many units will have to be sold to meet the target profit figure