Atlanta Inc. sells a water filtration component part for \(\$ 70\) per unit. The company's variable cost per unit is \(\$ 15\) for direct material, \(\$ 10\) per unit for direct labor, and \(\$ 8\) per unit for overhead. Annual fixed production overhead is \(\$ 15,000\), and fixed selling and administrative overhead is \(\$ 10,000\). Atlanta's tax rate is 25 percent. Using this information, answer the following questions. Round all answers in units up to the nearest whole unit.

a. What is the contribution margin per unit?

b. What is the contribution margin ratio? Round answer to the nearest whole percentage point.

c. What is the break-even point in units?

d. Using the contribution margin ratio, what is the break-even point in sales dollars?

e. If Atlanta Inc. wants to earn a pre-tax profit of \(\$ 21,000\), how many units must the company sell?

f. If Atlanta Inc. wants to earn an after-tax profit of \(\$ 5,400\), how many units must the company sell?

g. If Atlanta Inc. wants to earn an after-tax profit of \(\$ 3.25\) on each unit sold, how many units must the company sell?