Best Tech. can produce a maximum of 1807 tablets per month and sell them for \\( \\$ 283 \\) each. The company's fixed costs per month are \\( \\$ 134,135 \\), and the variable costs are \\( \\$ 90 \\) per unit. a) Calculate the contribution margin per unit (CM): \\( \\$ \\) Part 2 of 5 b) Calculate the number of tablets the company needs to sell per month to break-even: tablets Part 3 of 5 c) Calculate the break-even in dollars (round off to the nearest cent): \\( \\$ \\) FORMULAS UNIT 5 \\[ \\begin{array}{l} P F T=N I \\\\ P F T=T R-T C=S P \\times X-F C-V C \\times X \\\\ T R=S P \\times X \\\\ T C=V C \\times X+F C \\\\ C M(\\text { per unit })=S P-V C \\\\ P F T=C M(X)-F C \\\\ B E P(\\text { in units })=\\frac{F C}{C M(\\text { per unit })} \\\\ C R=\\frac{C M}{S P} \\\\ B E P(\\text { in } \\$)=\\frac{F C}{C R} \\\\ B E P(\\%)=\\frac{B E(\\text { units })}{\\text { capacity }} \\end{array} \\]