) Drake Company's income statement for the most recent year appears below.
Sales (45,000 units)                                          $1,350,000
Less: variable expenses                                      
750,000
Contribution margin                                                600,000
Less: fixed expenses                                           
375,000
Net operating income                                          $225,000
Required:
a. Calculate the unit contribution margin.
b. Calculate the break-even point in dollars.
c. If the company desires a net operating income of $290,000, how many units must it sell?