The following information describes a product expected to be produced and sold by Pepin Corporation: 
Required:
(a) Calculate the contribution margin per unit.
(b) Calculate the break-even point in units.
Definitions:
Raw Material
The basic material from which a product is made, often processed in manufacturing to create a final product.
Production
The process of creating goods and services.
March
A month of the year falling between February and April.
February
The Gregorian calendar's second month.
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