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ROUGH PROFIT POTENTIALS TO TV GUIDE: How do I get the contribution margin and how do I get the breakeven?

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How do I get the contribution margin and how do I get the breakeven?
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Solution Summary

The logic, process and computations given. How do I get the contribution margin and how do I get the breakeven is determined.

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(1) Contribution margin: a cost accounting concept that allows a company to determine the profitability of individual products.
It is calculated as follows:
(Product Revenue - Product Variable Costs)/Product Revenue

So in our case, it would be:
Product Revenue - Product Variable Costs = ...

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