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

Sales price $ 190 per unit

Variable cost per unit $ 133 per unit

Total fixed costs $ 735,300 per year

Target income $ 473,100 per year

a ) compute contribution margin per unit

b ) compute breakeven point margin in unit

numerator / Demonitsrtaor = breakeven point

c)- compute the unit sales to earn the target income

numerator / Demonitsrtaor = breakeven point