Page 3 Section B Answer two (2) questions from this Section Question 2 (20 marks) The following monthly data in contribution format are avallable for the MN and its only product, Product SD: Total Per Unit Sales........................... 83,700 279 Variable expense ......... 32,700_ 109 _ Contribution margin ........ 51,000** $170_. Fixed Expenses 40,000_ Net Income $11,000_ The company produced and sold 300 units during the month and had no beginning or ending inventories. Required: Show all calculations and present your work in good accounting form as illustrated in the lectures and your course text. (A) Without resorting to calculations, what is the total contribution margin at the break-even point? (2 marks) (B) Management is contemplating the use of pl