SBD Phone Company sells its waterproof phone case for $90 per unit. Fixed costs total $135,000, and variable costs are $36 per unit. (1) Determine the contribution margin per unit. per unit per unit per unit Contribution margin (2) Determine the break-even point in units Choose Numerator: Choose Denominator: Break Even Units Break even units Zhao Co. has fixed costs of $416,000. Its single product sells for $185 per unit, and variable costs are $121 per unit. Determine the break-even point in units. Break-even point units Zhao Co. has fixed costs of $275,600. Its single product sells for $161 per unit, and variable costs are $109 per unit. Compute the level of sales in units needed to produce a target (pretax) income of $104,000. Unit sales