1- Caluculate the breakeven points in units

2- Calcualte the breakeven point in sales dollars

3- Calculate the margin of safety in sales dollars

Sales per unit	$55
Manufacturing costs:		Fixed Costs:	Variable Costs:
	Direct materials		$9
	Direct labor		7
	Variable manufacturing overhead		4
	Fixed manufacturing overhead	$90,000
Period expenses:
	Variable selling & administrative expenses		5
	Fixed selling & administrative expenses	24,000
Totals:		$114,000	$25
Units sold:	57,000 units