Wayne Manufacturing Company had the following information for the 2021. Selling price $30 4 Direct materials cost per unit Indirect materials cost per unit 3.20 Direct manufacturing labor per unit 4.8 2 Indirect manufacturing labor cost per unit Salespersons' company vehicle costs per unit 1.65 28,000 Annual property taxes on manufacturing plant building Annual Depreciation of manufacturing equipment 264,000 118,000 Annual Depreciation of office equipment Miscellaneous plant overhead per unit 1.35 Plant utilities per unit .92 1.08 General office expenses per unit Annual Marketing costs 30,000 Tax rate 30% Calculate the following: a- Contribution margin per unit b- Contribution margin percentage C- How many units does Wayne Company have to sell to break even? d- How many units does Wayne Company have to sell to make operating income of $55,000? How many units does Wayne Company have to sell to make operating income of $46,200? f- Calculate the operating leverage when expected sale is 60,000 units. Calculate the margin of safety in units if expected sale is 70,000 units.