Whittier Company plans to sell 1,000 mowers at $400 each in the coming year. Total variable expense per unit is $325. Total fixed expense is $45,000. Required: a. Calculate the contribution margin ratio. b. Calculate the sales revenue and units that Whittier Company must make to break even. c. Check your answer by preparing a contribution margin income statement based on the break-even point in sales dollars. d. Prepare a break even chart to illustrate the scenario described for Whittier Company