Rubber and Steel Company is planning to manufacture a new product. The variable manufacturing costs will be $57 per unit and the fixed costs are estimated to be $6560. The selling price of the product is to be $121 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 $(Type a whole number.) (b) The contribution rate is 1%. (Round to two decimal places as needed.) (c) The break-even point is units. (Round up to the nearest unit.) (d) The break-even point in sales dollars is $(Type a whole number.)