The Ardwick Company is considering a proposal to lease floor space in a large department store. It plans to sell T-shirts and print them with any slogan the customer requires. Ardwick estimates that it can sell the printed shirts at $40 each. They cost $25 each from the wholesaler. The department store has quoted a lease cost of $106 000 per year for the space company needs. The company estimates other costs as follows: Sales commissions $1.90 per T-shirt Sales promotion $60 000 per year Wages $35 000 per year Other $38 000 per year Required: a. b. What is the contribution margin per unit? What is the break-even point, in dollars and in units?