$4$

Viva sells its waterproof phone case for $$90$ per unit. Fixed costs total $$162,000,$ and variable costs are $$36$ per unit.

$04$:$26$:$11$

$(1)$ Determine the contribution margin per unit.

$\backslash$table$[[,,,$per unit$],[,,,$per unit$],[,$Contribution margin,,per unit$]]$

$(2)$ Determine the break$-$even point in units.

$\backslash$table$[[$Numerator:$,1,$Denominator:,$=,$Break Even Units,$],[,1,,=,$Break even units,$],[,,,,,]]$