Tyrone Products manufactures footwear. The operating results for the most recent year for one of its products, a sports shoe, are

presented below.

Management is anxious to maintain and perhaps even improve its present level of income from the sports shoe.

Required:

$1-$a$.$ The company's break$-$even point for the most recent year was $41,600$ units $($a unit is one pair of shoes$).$ Compute the CM per unit.

$($Do not round intermediate calculations.$)$

Contribution margin per unit

$1-$b$.$ Compute the selling price and variable expenses per unit. $($Do not round intermediate calculations. Round your answers to $2$

decimal places.$)$