Instructions(a) Calculate variable costs per unit.(b) Determine the contribution margin per unit.(c) Using the contribution margin per unit determine the break-even point in units for this product line.(d) Assume that Current Designs plans to earn $270600 on this product line. Using the contribution margin per unit calculate the number of units that need to be sold to achieve this goal.(e) Based on the most recent sales forecast Current Designs plans to sell 1000 units of this model. Using your results from part (c) calculate the margin of safety and the margin of safety ratio.