$1.$ Compute break$-$even point in units.Numerator:$/$Denominator:$=$Break$-$Even UnitsFixed costs$/$Contribution margin per unit$=$Break$-$even units$$35,100,000/$$$450=78,000$units$2.$ Compute the units of product that must be sold to earn income of $$9,000,000.$Numerator:$/$Denominator:$=$Units to Achieve TargetTotal fixed costs plus target income$/$Contribution margin per unit$=$Units to achieve target$$35,100,001/$$$450=78,000$units$3.$ Compute the dollar value of sales that must be sold to earn income of $$9,000,000.$Numerator:$/$Denominator:$=$Dollar Value of SalesTotal fixed costs plus target income$/$Contribution margin ratio$=$Dollar value of sales$$42,120,000/60\mathrm{.}0\%=$$$70,200,000$