EasyWriter manufactures an erasable ballpoint pen, which sells for $$1\mathrm{.}75$ per unit. Management recently finished analyzing the results of the company's operations for th current month. At a break$-$even point of $40,000$ units, the company's total variable costs are $$50,000$ and its total fixed costs amount to $$20,000.$

A$.$ Calculate the contribution margin per unit.

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$.$ Compute the total cost per unit at a production level of $40,000$ pens per month and a production level of $50,000$ pens per month.

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