Rubber and Steel Company is planning to manufacture a new product. The variable manufacturing costs will be $55 per unit and the fixed costs are estimated to be $6048. The selling price of the product is to be $127 per unit. Variable selling expense is expected to be $18 per unit.

(a) Calculate the contribution margin per unit.

(b) Determine the contribution rate.

(c) Calculate thebreak-even point in units.

(d) Determine thebreak-even point in sales dollar