Day Care Center currently charges each child who

comes to the program $$300$ per

month. The cost of supplies and snacks that the Center purchases for each child is $$100.$ The

Center pays a rent, $$1,000,$ per month.

$(1)$ Calculate a contribution margin $($CM$).$ Show how you calculated a CM$.$

$(2)$ How many children have to come to the Center each month for it to break even? Show how

you calculated the number of children. Interpret the result