Use the information below to answer Questions 13 - 17. Sano Ltd. is considering replacing a machine acquired 2 years ago at a cost of $62,000. The market value of this machine is now $10,000. The old machine could still be used for another 4 years, and the original estimated residual value was $2,000. However, managers wish to buy a new machine because they want to reduce manufacturing costs. The best machine available on the market costs $78,000, it is expected to last for 4 years, the straight-line amortization method would be used for the new machine, and the residual value at the end of 4 years would be $6,000. Currently, the price charged for 1 unit of the Sano's motor is $200, and 1,000 units are sold each year. The production costs per unit are: Direct materials $20 Direct labour Overhead applied based on 150% of direct labour At this sales level, 75% of the manufacturing overhead costs are fixed. With the new machine, managers expect the inventory requirement will be decreased by $4,000 at the beginning, but the level of inventory will resume to the previous level by the end of the 4th year. In addition, Sano will be able to save the prime cost by 20% and the variable manufacturing overhead costs by 60%. The desired rate of return is 8%. The company's policy is to accept any new project with a payback period less than 3.5 years, $40 Question 13 8 pts Please do not enter $")", or "" for all your answers. Please enter an absolute number for positive, increase, or cash inflow, and enter a negative sign" " for negative, decrease, cost, or cash outflow. $ Calculate the total manufacturing fixed overhead cost: 45 S Calculate the contribution margin per unit: 125 Calculate the sale break-even in units: units Calculate the markup percentage based on the total manufacturing cost:(Rounded to 2 decimal points)