QS $18-8($Algo$)$ Contribution margin per unit and break$-$even units LO P$2$

Viva sells its waterproof phone case for $$90$ per unit. Fixed costs total $$194,400,$ and variable costs are $$36$ per unit.

$\backslash$table$[[(1)$ Determine the contribution margin per unit.,,,,$],[,,,,$per unit$],[,,,,],[,$per unit,,,$]]$