Please answer all parts showing full work and equations!

The Topaz Company sells the average unit widget for $96.70, and the company spends an average of $31.80 in labor and $36.35 in materials on every unit it sells. Sales commissions and shipping amount to another $8.60 per unit. All other costs are fixed and add up to $27,175 per month. a. (3 pts) What is the Topaz Company's contribution? b. (3 pts) What is the Topaz Company's contribution margin? c. (3 pts) What is the Topaz Company's breakeven point in units? d. (3 pts) What is the dollar breakeven point