Break Even Analysis - 50 Points Big Blue Manufacturing has total fixed costs of $420,000. A unit of product sells for $25 and variable costs per unit are $17. a) Prepare a contribution margin income statement showing predicted net income (loss) if Big Blue sells 75,000 units for the year ended December 31. b) At a minimum, how many units must Portal sell in order not to incur a loss? c) Calculate income using per unit cost for the product. d) Prepare a contribution margin income statement if Big Blue sells 175,000 units