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2. Chairs R Us., a manufacturer of computer chairs, had the following data for 2020: Sales 6,000 units Sales price $100 per unit Variable costs $60 per unit Fixed costs $200,000 a) Determine the contribution margin, contribution margin ratio, break-even point in units, break-even point in dollars, margin of safety in units, margin of safety in dollars, margin of safety percentage, and operating leverage (20 points) b) Montreal Seating Co's income tax rate is 30%. The company has a target net income of $70,000. How many units are needed to be produced and sold to achive this target?(10 points) c) Company now produces and sells computer desksand drawers as well. Fixed costs are now $272,000. Each computer desk is sold for $190 and has a unit variable cost of $90. Each drawer is sold for $130 and has a unit variable cost of $80.For eachcomputer desk sold, threecomputer chairs and two drawers are sold. What is the break even in unit sales and dollars for each type of product at the current sales mix?(15 points)