Assume the following $(1)$ sales $=$ $$200,000,(2)$ unit sales $=10,000,(3)$ the contribution margin ratio $=32\%,$ and $(4)$ net operating income $=$ $$10,000.$ Given these four assumptions, which of the following is true?

Multiple Choice

$$ The break$-$even point is $8,611$ units

$$ The total fixed expenses $=$ $$136,000$

$$ The total contribution margin $=$ $$64,000$

$$ The variable expense per unit $=$ $$6\mathrm{.}40$