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 $71, and he is planning to sell the accessories for $116 each. Fixed costs for advertising amount to $390.

(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.