Given the following data: Fixed costs = $90,000 Variable costs per unit: o Direct material = $5 O Direct Labor = $2 o Direct overheads = 100% of Direct Labor Selling price = $12 Compute: 1. Compute the contribution per unit 2. Break-even volume (e.g. number of products to sell to reach the break-even point) 3. Break-even sales (e.g. the amount of sales to reach the break-even point) 4. Sales required to earn a net profit of $450,000 5. If sales are 10% and 25% above the break-even sales, determine the net profit 6. What should be the selling price per unit, if the break-even point should be brought down to 20,000 units