An Entrepreneur Is Trying to Conduct a Break-Even Analysis

An entrepreneur is trying to conduct a break-even analysis.Each product will sell for a price of $19.95.The entrepreneur has estimated the following costs:
A.Rent $1000 per month
B.Direct labor per unit will be $3 per unit
C.Salaries will be $500 per week
D.Raw materials will cost $1 per unit
Calculate the monthly breakeven point,show the formula,your work and identify the marginal contribution.
TFC = $3000 per month
VC = $4 per unit
SP = $19.95 per unit
MC = $15.95 per unit
B/E = 188 units per month