To pay for his academic fees, Tarek, a college student, is selling a computer accessory to other students. His cost to purchase each piece is $72, and he is planning to sell the accessories for $106 each. Fixed costs for advertising amount to $430. (a) Compute the contribution margin. (b) Compute the contribution rate. (c) Compute the break-even point in units. (d) Compute the break-even point in sales dollars: (a) The contribution margin per unit is \$ (Type a whole number.)