a) Calculate the contribution margin per unit (CM): 199 Part 2 of 5 b) Calculate the number of webcams the company needs to sell per month to break-even: 1421 webcams Part 3 of 5 c) Calculate the break-even in dollars (round off to the nearest cent): $ 331,093 Part 4 of 5 d) Calculate the break-even as a percent of capacity (round off to the nearest percent): %