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Break-Even Units: Units for Target Profit Jay-Zee Company makes an in-car navigation system. Next year, Jay-Zee plans to sell 21,000 units at a price of $350 each. Product costs include: Variable selling expense is a commission of 3 percent of price; fixed selling and administrative expenses total $112,400. Required: 1. Calculate the sales commission per unit sold. If required, round your answers to the nearest dollar. Use rounded answers in subsequent computations. $ per unit Calculate the contribution margin per unit. $ per unit 2. How many units must Jay-Zee Company sell to break even? Round your answer to the nearest whole number. units 3. Calculate the number of units Jay-Zee Company must sell to achieve target operating income (profit) of $384,144. Round your answer to the nearest whole number. units the nearest whole number. Compute the number of units needed for the new target operating income. units