Executives at ATO Records are considering re-releasing Clairo's Immunity album. The following cost information pertains to the new album: Packaging and record (direct material and labor) $2.50/album Songwriters' royalties 50.70/CD Recording artists' royalties $2.00/CD Advertising and promotion $380,000 ATO Record's overhead $300,000 Selling price to album distributor $10.00 a) What is the contribution margin? b) What is the estimated breakeven volume in units? 48% 141,666 units 529; 386.779 units 35%, 41.666 units 25%, 201,923 units