Please answer the questions like in excel spreadsheet format with steps or path. Thanks in advance!

5. (25 points) Bagley Enterprises sells a product for $90 per unit. The variable cost is $40 per unit, while fixed costs are $75,000. Required: a. Calculate the contribution margin per unit. b. Calculate the break-even point in sales units. c. Calculate the break-even point in sales dollars or revenues. d. How many units need to be sold to generate a pretax income of $45,000? e. Recalculate the break-even point in sales units if the selling price increased to $100 per unit. Round your answer to the nearest whole number