reak$-$even point in units.Numerator:$/$Denominator:$=$Break$-$Even UnitsFixed costsselected answer correct$/$Contribution margin per unitselected answer correct$=$Break$-$even units$$35,100,000$selected answer correct$/$$$450$selected answer correct$=78,000$units$2.$ Compute the units of product that must be sold to earn income of $$9,000,000.$Numerator:$/$Denominator:$=$Units to Achieve TargetTotal fixed costs plus target incomeselected answer correct$/$Contribution margin per unitselected answer correct$=$Units to achieve target$$35,100,001$selected answer incorrect$/$$$450$selected answer correct$=78,000$units$3.$ Compute the dollar value of sales that must be sold to earn income of $$9,000,000.$Numerator:$/$Denominator:$=$Dollar Value of SalesTotal fixed costs plus target incomeselected answer correct$/$Contribution margin ratioselected answer correct$=$Dollar value of sales$$42,120,000$selected answer incorrect$/60\mathrm{.}0\%$selected answer correct$=$$$70,200,000$