asyWriter manufactures an erasable ballpoint pen, which sells for $1.75 per unit. Management recently finished analyzing the results of the company's operations for the current month. At a break-even point of 40,000 units, the company's total variable costs are $50,000 and its total fixed costs amount to $20,000. a. Calculate the contribution margin per unit. (Round your answer to 2 decimal places.) b. Calculate the company's margin of safety if monthly sales total 45,000 units. c. Estimate the company's monthly operating loss if it sells only 38,000 units. d-1. Compute the total cost per unit at a production level of 40,000 pens per month. (Round your answer to 2 decimal places.) d-2. Compute the total cost per unit at a production level of 50,000 pens per month. (Round your answer to 2 decimal places.)