Your company makes tennis rackets which you sell through a specialty shop. You instructed the shop owner whose policy is to realize 40% margin on anything s/he sells to sell them at $150.00 per racket. Your production cost and other expenses are below:

Factory Labor per racket	$15.00
Materials per racket	$20.00
Racket labels (per 5,000)	$500.00
Racket design	$20,000.00
Advertising	$10,000.00
Shipping to the store	$5,000.00

In addition to these expenses, you have negotiated an endorsement contract with Mr. Tiger Brown, your former roommate at The Celebrity Tennis Academy, who is now a fairly good professional tennis player. He charges $5.00 per tennis racket.

1. What is your contribution?
2. What is your breakeven volume in units?
3. What is your break even in dollars?