X Co. manufactures and sells a single product. Price and cost data regarding this product are as follows: Selling price $40 per unit Variable manufacturing cost $20 per unit Variable selling & administrative $6 per unit expenses Fixed manufacturing overhead $208,000 per year Fixed selling & administrative $324,000 per year expenses Part A. What is the contribution per unit? O$12 O$14 O$20 O$18Part B. What is the contribution ratio? 30% 50% 45% 35% Part C. What is the break-even point in units per year? 29,556 units 38,000 units 044,334 units O26,600 units Part D. How many units need to be sold to earn an annual operating income equal to 10% of sales? 28,600 units 53,200 units 38,200 units O21,400 units