Mosbius Designs, an architectural firm based in the Upper West Side of New York. Currently, Mosbius Designs is run single$-$handedly by its owner, Ted Mosby. Ted is considering hiring an assistant, PJ$,$ to help him answer phone calls as business picks up$.$ For the year ended December $31,2009,$ Mosbius Designs produced $200$ design plans. The following information was provided for $2009$:

Sales Revenue

$$250,000$

Variable Costs

$$50,000$

Fixed Costs

$$25,000$

If the company hires PJ$,$ Ted believes he can raise the price of each design by $$250$ due to the improved level of customer service. He will also be able to produce $50$ more designs in a year with the extra time. However, the annual fixed costs will increase by the amount of PJ$\text{'}$s salary, $$55,000.$

Based on the above information, which of the following statements is incorrect?

Question $5$ options:

A$.)$ If the company produces $220$ designs per year, Ted will be indifferent between hiring or not hiring PJ$.$

B$.)$ If the company hires PJ$,$ the company must make $$96,000$ in sales revenue in order to break$-$even $($use all decimals in your calculation$)$

C$.)$ If the company hires PJ$,$ the operating income for the year will total $$245,000$

D$.)$ At a sales level of $221$ units, Ted will hire PJ$.$

E$.)$ The company's contribution margin per unit in $2009$ was $$1,000.$