manufacture a new product. The variable manufactung costs will be $$59$ per unit and the fixed costs are estimated to be $$5917.$ The selling price of the product is to be $$143$ per unit. Variable selling expense is expected to be $$23$ per unit.

$($a$)$ Calculate the contribution margin per unit.

$($b$)$ Determine the contribution rate.

$($c$)$ Calculate the break$-$even point in units.

$($d$)$ Determine the break$-$even point in sales dollars.

$($a$)$ The contribution margin per unit is $$61.($Type a whole number.$)$

$($b$)$ The contribution rate is $42\mathrm{.}66\%.($Round to two decimal places as needed.$)$

$($c$)$ The break$-$even point is $97$ units. $($Round up to the nearest unit.$)$

$($d$)$ The break$-$even point in sales dollars is $$13,871.($Type a whole number.$)$ Please just find the B$.$