Exercise $18-9($Algo$)$ Contribution margin and break$-$even LO P$2$

Sunn Company manufactures a single product that sells for $$145$ per unit and whose variable costs are $$116$ per unit. The company's annual fixed costs are $$461,100.$

$($a$)$ Compute the company's contribution margin per unit.

$($b$)$ Compute the company's contribution margin ratio.