QS $18-8($Algo$)$ Contribution margin per unit and break$-$even units LO P$25\mathrm{.}88$ Viva sells its waterproof phone case for $\backslash (\backslash$$ $90\backslash )$ per unlt. Fixed costs total $\backslash (\backslash$$ $118,800\backslash ),$ and varlable costs are $\backslash (\backslash$$ $36\backslash )$ per unit. points $\backslash$begin$\{$tabular$\}\{|$l$|$l$|$l$|$l$|\}\backslash$hline $(1)$ Determine the contribution margin per unit. $\backslash \backslash \backslash$hline & & & $\backslash \backslash \backslash$hline & & & per unit $\backslash \backslash \backslash$hline & Contribution margin & & $\backslash \backslash \backslash$hline $\backslash$end$\{$tabular$\}$ Hint $(2)$ Determine the break$-$even point in units. $\backslash$begin$\{$tabular$\}\{|$l$|$l$|$l$|$l$|$l$|$l$|$l$|\}\backslash$hline Numerator: & $1$ & Denominator: & $\backslash (=\backslash )$ & $\backslash$multicolumn$\{2\}\{|$c$|\}\{$ Break Even Units $\}\backslash \backslash \backslash$hline & & $\backslash (/\backslash )$ & & $\backslash (=\backslash )$ & $\backslash$multicolumn$\{2\}\{|$c$|\}\{$ Break even units $\}\backslash \backslash \backslash$hline & & & & & & $\backslash \backslash \backslash$hline $\backslash$end$\{$tabular$\}$