$16-$ Sunset United is analyzing a proposed project. The company expects to sell $15,000$ units,

plus or minus $4\%.$ The expected variable cost per unit is $$120$ and the expected fixed costs are

$$311,000.$ The fixed and variable cost estimates are considered accurate within a plus or minus

$3\%$ range. The depreciation expense is $$74,000.$ The tax rate is $35\%.$ The sales price is

estimated at $$170$ a unit, plus or minus $2\%.$ What is the contribution margin per unit for a

sensitivity analysis using a variable cost per unit of $$125?$

A$)$ $$30$

B$)$ $$45$

C$)$ $$50$

D$)$ $$24$

E$)$ $$27$