The unit costs are expected to be $3.75 per pair. Shipping and delivery costs to retailers are estimated at $1.80 per unit. In addition, you will have to pay commissions of $.30 per unit sold to the sales representatives. You want a "markup" of 60% and your retailers want desired a mark-up before their expenses of 40 percent In addition, you want a salary of $7,000 per month. Other administrative expenses will be $2,500 per month. Find unit contribution margin before additional expenses. Find the units needed to be sold to reach breakeven (the units that should cover the fixed expenses)