A company manufactures a product that sells for $$400$ per unit. Variable A company manufactures a product that sells for $$400$ per unit. Variable costs are $$250$ per unit, and the company's total fixed costs are $$720,000.$

First, what is the contribution margin per unit.

Then, what is the break$-$even point in units?

And, What is the margin of safety if $6,300$ units are sold?