Exercise 20.9 (Static) Understanding Break-Even Relationships (L020-1, L020-2, L020-4, L020-5, L020- 6) EasyWriter manufactures an erasable ballpoint pen. which sells for $1.75 per unit. Management recently nished 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 xed costs amount to $20000. a. Calculate the contribution margin per unit. (Round your answer to 2 decimal places.) I). 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.) a, Contribution margin per unit [1. Margin of safety c. Operating loss d1, Total cost per unit d2. Total cost per unit