3. 1. Company B reports the following:

Sale $95,000

cost of goods sold

Variable Costs $35,000

Fixed Costs $18,000

Sales and Management Expenses

Variable Costs $24,000

Fixed Costs $2,500

Net Income $15,500

What is Company B's breakeven point in sales dollars?

What is Company B's margin of safety in dollars?

4. 
   
5. 2. In 2018, Rain Company sold 3,400 units at $675 each. Variable costs were $380 per unit and fixed expenses were $280,000. The same selling price, variable expenses and fixed expenses are expected for 2017.

What is the breakeven point in Rain Company's 2019 dollar sales?