(d) If Gary wants to maintain the current level of operating income in the future while selling only 56,875 basketballs, what contribution margin per unit must the basketballs generate? Contribution margin $ Assistance Used Carla Vista sells T-shirts imprinted with high school names and logos. Last year the shirts sold for $29.00 each, and variable costs were $11.00 per shirt. At this cost structure, the breakeven point was 25,500 shirts. However, the company actually earned $32.400 in net income. This year, the company is increasing its price to $31 per shirt. Variable costs per shirt will increase by 20%, and fixed expenses will increase by $30,500. The tax rate will remain at 40%.