LindaWilliamsowns and operatesCullumber, a bakery that creates personalized birthday cakes for a child's first birthday. The cakes, which sell for $60and feature an edible picture of the child, are shipped throughout the country. A typical month's results are as follows:

Sales revenue $984,000

Variable expenses 541,200

Contribution margin 442,800

Fixed expenses 232,200

Operating income$ 210,600

A. What isCullumber'scontribution margin per unit?

B. What isCullumber'smonthly breakeven point in units?

C. What isCullumber'scontribution margin ratio?

D. What isCullumber'smonthly breakeven point in sales dollars?