Evan the Entrepreneur loves cold brew. So hes opening an independent coffee shop on main street selling only one variety of coffee. Hes provided the following information:

Selling Price per cup: $5.00 Variable Cost per cup: $1.48 Fixed Costs per month: $38,900

1a. What is their contribution margin per cup?

1b. How many cups do they need to sell each month to break even? (Round your answer up to the next unit, ex 8761.6577 would round up to 8762.)