Rubber and Steel Company is planning to manufacture a new product. The variable manufacturing 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.