Exercise 3-5A Contribution margin per unit approach for break-even and desired profit Information concerning a product produced by Hansen Company appears here: Sales price per unit $180 Variable cost per unit $100 $720,000 Total annual fixed manufacturing and operating costs Required Determine the following: a. Contribution margin per unit. b. Number of units that Hansen must sell to break even. c. Sales level in units that Hansen must reach to earn a profit of $240,000