A company sells one of its products for $12.20 per unit. Its fixed costs are $1,428.00 per month, and the variable cost per unit is $2.00. (a) The contribution margin per unit is \$ (rounded to the nearest cent). (b) The break-even volume, i.e., the level of output at break-even, is units per month. (c) The profit at a monthly output level of 310 units is 9 (rounded to the nearest cent)