Contribution per unit and break$-$even analysis are two popular and very useful metrics for marketing decision making. These analyses are essential to determine if a firm's marketing opportunity will mean a financial profit or loss. As explained in the chapter, contribution per unit is the difference between the price the firm charges for a product and the variable costs.Break$-$even analysis that includes contribution tells marketers how much must be sold to break even or to earn a desired amount of profit.Let's assume that Touch of Beirut Brands is a Los Angeles$-$based producer of Lebanese specialty foods and ingredients. In the past, the firm has marketed primarily through restaurant distributors to small mom$-$and$-$pop Lebanese cuisine restaurants around the U$.$S$.$ But recently they've developed a marketing plan to sell a combination hummus and pita slices packaged product that is ready to eat$-$sort of like the famous boxed Oscar Mayer Lunchables. They've branded the new product "Hummus$-$to$-$Go$,"$ and outlets will be Whole Foods and other supermarkets that stock healthier fare. The company plans to use social media to gain buzz around the new product but will also be spending money on advertising and sales promotion through coupons to consumers and price incentives to distributors and retailers. Whole Foods would like to be able to sell the boxes at retail for $$5.$Because the retailer typically requires a $30$ percent markup, Touch of Beirut's price to the supermarkets will be $$3\mathrm{.}50$ per box. The unit variable costs for the product, including pack$-$aging, will be $$1\mathrm{.}25.$Touch of Beirut estimates its advertising and promotionexpenses for the first year will be $$2,500,000.$