Contribution Margin and Breakeven point Elizabeth McClary recently begin a smal

Contribution
Margin and Breakeven point Elizabeth McClary recently begin a small
snowboard company called Pure Powder. She and her staff have assembled
cost information regarding the snowboard Variable unit cost per (per
snowboard): Direct materials $25 Direct labor 20 Variable manufacturing overhead 7 Variable Selling and administrative 3 Fixed cost( for period): Fixed manufacturing overhead 243000 Fixed selling and administrative 40-075 The snowboards sell for $180 What is the unit cost contributing margin for snowboard? What is the breakeven point in units? Explain what the contribution margin is and why?