can someone help me with this question

SBD Phone Company sells its waterproof phone case for $95 per unit. Fixed costs total $228,000, and variable costs are $38 per unit. \begin{tabular}{|l|l|l|l|} \hline (1) Determine the contribution margin per unit. & per unit \\ \hline & & & per unit \\ \hline & Contribution margin & per unit \\ \hline \end{tabular} (2) Determine the break-even point in units. \begin{tabular}{|l|l|l|l|l|c|} \hline & Choose Numerator: & 1 & Choose Denominator: & = & Break Even Units \\ \hline & 1 & & = & Break even units \\ \hline & & & & 0 \end{tabular}