Viva sells its waterproof phone case for \$85 per unit. Fixed costs total $193,800, and variable costs are $34 per unit. (1) Determine the contribution margin per unit. \begin{tabular}{|l|l|} \hline & \\ \hline & \\ \hline \end{tabular} per unit per unit per unit (2) Determine the break-even point in units. \begin{tabular}{|l|l|l|l|l|l|} \hline Numerator: & 1 & Denominator: & - & Break Even Units \\ \hline & 1 & & = & Break even units \\ \hline & & & & & \\ \hline \end{tabular}