Exercise 3-5A (Algo) Contribution margin per unit approach for break-even and desired profit LO 3-1 Information concerning a product produced by Baird Company appears as follows: Sales price per unit Variable cost per unit Total annual fixed manufacturing and operating costs 155 $ 78 $508,200 Required Determine the following: a. Contribution margin per unit. b. Number of units that Baird must sell to break even. C. Sales level in units that Baird must reach to earn a profit of $154,000. a. Contribution margin per unit b. Break-even in units c. Required sales in units