Viva sells its waterproof phone case for $$95$ per unit. Fixed costs total $$210,900,$ and variable costs are $$38$ per unit.

$(1)$ Determine the contribution margin per unit.

$\backslash$table$[[,x,$per unit$],[,?,$per unit$],[,$Contribution margin,per unit$]]$

$(2)$ Determine the break$-$even point in units.

$\backslash$table$[[$Numerator:$,$I,Denominator:,$=,$Break Even Units$],[,$I,,$=,$Break even units$],[,,,,,]]$