Umbrella Corp. spends an average of $9.50 in labor and $12.40 in materials on every unit it sells. Sales commissions and shipping amount to another $3.10. All other costs are fixed and add up to $148,000 per month. The average unit sells for $32.00.

a.What is Umbrella's contribution? Round the answer to two decimal places and don't use the "$".

b. What is Umbrella's contribution margin? Round the answer to two decimal places and don't use the "%".

c. What is the firm's breakeven point in units? Round the answer to the nearest whole number and don't use commas.

d. Calculate the dollar breakeven point. Do not round intermediate calculations. Round the answer to the nearest whole dollar and don't use the "$" or commas.