Tyrene Products manufactures recreational equipment. The operating results for the most recent year for one of its products, a skateboard, are presented below. Sales Variable expenses Contribution margin Fixed expenses Net operating income $ 1,800,000 1,080,000 720,000 576,000 $ 144,000 Management is anxious to maintain and perhaps even improve its present level of income from the skateboards. Required: 1-a. The company's break-even point for the most recent year was 38,400 units. Compute the CM per skateboard. (Do not round intermediate calculations.) Contribution margin per skateboard 1-b. Compute the selling price and variable expenses per skateboard. (Do not round intermediate calculations. Round your answers to 2 decimal places.) Selling price Variable expense Amount per skateboard per skateboard