A manufacturer plans to introduce a new type of shirt based on the following information. The selling price is $35.00; variable cost per unit is $15.00; fixed costs are $8200.00; a) Calculate the break-even point (1) in units (use/show two methods) (ii) in dollars b) Calculate: (1). the contribution margin; (ii). the contribution rate. Question 2: A company sells jump drives for $10 each. Manufacturing cost is $2.60 per jump drive; marketing costs are $2.40 per jump drive; and royalty payments are 20% of the selling price. The fixed cost of preparing the jump drive is $18 000. a). Compute (1). the contribution margin; (i). the contribution rate. b). Compute the break-even point (i). in units (use two methods); (ii). in dollars.