what is the contribution margin per unit?

breakeven point in units? what will be the profit before taxes if sales are 250,000 units? if a proposal will increase the fixed costs by 10% and lower the direct materials per unit by $.50 what woukd be the new breakeven point in dollars? using tbe original contribution margin, a reduction in sales of 100 units below break even point will result in a net profit before taxes of?

Sales price per unit $8.50 Direct labor per unit $1.90 Direct materials per unit $2.60 Variable overhead per unit $1.40 Factory overhead that does not change with volume $327,600 General and administrative expenses $194,000