A company reports the following information for the single product it manufactures.

Sales price

Variable cost per unit

Total fixed costs.

Target income

$$215$ per unit

$$172$ per unit

$$563,300$ per year

$$511,700$ per year

$($a$)$ Compute contribution margin per unit.

$($b$)$ Compute the break$-$even point in units.

$\backslash$table$[[$Numerator$,$I,Denominator,$=,$Break$-$Even Units$],[,$I,,$=,$Break$-$even units$],[($c$)$ Compute the unit sales to earn the target income.,,,,$],[$Numerator$,$I,Denominator,$=,$Units to Achieve Target$],[,1,,=,$Units to achieve target$],[,,,,]]$