What is the minimum price per unit that would produce a positive contribution margin? if required, round your answer to two decimal places?

Dividends paid= $20 million

Explanation:

The dividend paid during the year would be the determined by sum of the opening balance of retained earnings and net income and less the closing balance of retained earnings.

Dividends paid = Retained earnings at the beginning + net income - retained earnings at the end.

Note that the payment of dividends would reduce the amount of retained earnings balance

Dividends paid = 780 m + 50 - 810= 20

Dividends paid= $20 million