PART A (3 MARKS) How much sales (units) do you need to make if your unit contribution margin is $9, your fixed costs are $200,000 and you want profit of $130,000 PART B (3 MARKS) How much sales (dollars) do you need to make if your unit contribution margin ratio is 45%, your fixed costs are $200,000 and you want profit of $130,000 PART C (3 MARKS) Given your answers to parts A and B above, how can this information help you with decision-making as a Human resource manager