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 $ 2,925,000 1,755,000 1,170,000 936,000 $ 234,000 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 62,400 units. Compute the CM per skateboard. (Do not round intermediate calculations.) Contribution margin per skateboard