Blanchard Company manufactures a single product that sells for $230 per unit and whose total variable costs are $184 per unit. The companys annual fixed costs are $667,000.

A. Compute the company's contributions margin per unit

B. Compute the company's contribution margin ratio

C. Complete the company's break-even point in units

D. Complete the company's break-even point in dollars of sales.

If you could please tittle what the numerator and denominator is, it would help me learn a lot.