5. 36 Contribution margin, unit level costs l L01). Bodacious Beats makes high-end head- phones. At a volume of 15,000 units { headphones), per-unit price and cost data for the year just ended follow: Amount Item per unit Selling price $800 Variable manufacturing costs 440 Fixed manufacturing overhead 50 Gross margin $310 Variable selling costs 40 Fixed selling and administrative costs 1 10 Prot $160 Required: How many units (headphones) does Bodacious Beats need to sell each year to break even