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 $56, and he is planning to sell the accessories for $120 each. Fixed costs for advertising amount to $630.

(a) The contribution margin per unit is $ (Type a whole number.)

(b) The contribution rate is enter your response here%. (Round to two decimal places as needed.)

(c) The break-even point in units is enter your response here. (Round up to the nearest unit.)

(d) The break-even point in sales dollars is $ enter your response here. (Round to the nearest cent as needed.)