Rosemary is planning to make fancy multi-tiered wedding cakes for the next wedding season. To make the cakes, she must invest $834 in some special baking pans and tools. To get started, she needs to spend $1800 to advertise in the newspaper. She estimates that supplies and materials for each cake will cost $60. She is planning to set the price for each cake at $499. Calculate the contribution margin, contribution rate, breakeven point in units, and breakeven point in sales dollars