Please answer the following question and any explanation necessary.

#2 A company's product sells for $450 per unit. Variable cost is $290 per unit. Fixed costs are $320,000 per month. Using the Contribution Margin approach, calculate how many units need to be sold to break even and the breakeven sales dollars. #3 April Manufacturers produces decor material. Fixed costs are $5,000 per month. Sales price for one unit of product is $50, and the variable cost per unit is $30. If April wishes to earn an operating income of $10,000, how many units need to be sold and what is this company's contribution margin per unit