Rubber and Steel Company is planning to manufacture a new product. The variable manufacturing costs will be $67 per unit and the fixed costs are estimated to be $6300. The selling price of the product is to be $124 per unit. Variable selling expense is expected to be $21 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