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To pay for his academic fees, Tarek, a college student, is selling a computer accessory to other students. His cost to purchase each piece is $53, and he is planning to sell the accessories for $91 each. Fixed costs for advertising amount to $360. (a) Compute the contribution margin. (b) Compute the contribution rate. (c) Compute the break-even point in units. (d) Compute the break-even point in sales dollars. (a) The contribution margin per unit is $ 38). (Type a whole number.) (b) The contribution rate is 41.76%. (Round to two decimal places as needed.) (c) The break-even point in units is 9. (Round up to the nearest unit.) (d) The break-even point in sales dollars is $862.11. (Round to the nearest cent as needed.)