2. Trevor Manufacturing produces office furniture for high end office facilities. The current selling price of the chair is $780, variable costs including materials and labor are $220 per chair and fixed annual costs for the manufacturing facility are $225, 000. a. Calculate the BE point in units b. Calculate the units sold to earn a $150,000 profit. Prepare an income statement using the CM format based on that level of volume c. Determine the margin of safety in units. ( NOTE: round up to the nearest full chair for calculations)