What is the firms contribution margin per unit basis? What is the breaking point? If the firm targets to make profit of $100,000 instead of breaking even what is the number of units the company must sell?

\begin{tabular}{|l|l|} \hline Selling Price per Watch & $25 \\ \hline Fixed Expenses (Gen. Admin. Financial) & $150,000 \\ \hline Purchasing Cost of per watch & $10 \\ \hline CostSalesCommissionofSalesPersononsaleofeachwatch & $5 \\ \hline \end{tabular}