Section B With the following Statement, answer the subsequent questions. Contribution Margin per Unit Contribution Margin Ratio Break Even Point in number of units Break Even Point in revenue Degree of Operating Leverage Margin of safety in units Margin of safety percentage Margin of safety in revenue Based upon the analytics of the previous question: (Section B) A. What additional revenue is required to 'cover' an annual advertisement campaign quoted at $13,800 $3500 B. Management has elected to proceed with the ad campaign cost above and achieve a new target Operating Income of $617,400 : Units produced and sold would have to be \# Or, new price would have to be $ per unit. C. Management wants to achieve a return of sales of 30% based upon the ad cost and target income: New price per unit would have to be $ per unit. Or, new production and sales in units would have to be \#