Exercise 5-9 (Static) Contribution margin and break-even LO P2 Sunn Company manufactures a single product that sells for $180 per unit and whose variable costs are $135 per unit. The company's annual fixed costs are $562,500. (a) Compute the company's contribution margin per unit. Sales per unit Less: Variable cost per unit S 180 per unit 135 per unit Contribution margin $ 45 per unit (b) Compute the company's contribution margin ratio. Denominator: Numerator: Contribution margin per unit (c) Compute the company's break-even point in units. Numerator: Contribution Margin Ratio = Contribution margin ratio 0 Denominator: = = Break-Even Units Break-even units (d) Compute the company's break-even point in dollars of sales. Numerator: Denominator: = Break-Even Dollars = Break-even dollars 0