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(b) The following data are available from the accounting records of Suwanee Co. for the month ended May 31, 2021. 17,000 units of an industrial plastic container were manufactured and sold during the accounting period at a price of $60 per unit. There were no beginning inventories and all units were completed (no work in process). Total Cost Number of Units Cost Manufacturing costs: Variable----- $ 442,000 $ 170,000 S 612.000 17,000 17,000 Fixed-- Total Selling and administrative expenses: Variable ($2 per unit sold). Fixed ..... Total $ 34,000 $ 32,000 $ 66,000 Required: Show all working! (1) What is the contribution margin for each plastic container? (2 marks) (ii) What is the breakeven point in units for this product (round to the nearest unit)? (2 marks) (iii) What is the operating income before tax for this sale of 17,000 plastic containers? (2 marks) (iv) Assume a tax rate of 30%, how many units must be sold to achieve an after-tax profit of $342,000 (round to the nearest unit)