3.) ABC Companys single product currently sells for $18 per unit, it has variable costs of $11 per unit and has total fixed costs of $32,000 per month.

Given this information, calculate the following financial numbers for ABC:

a) Break-even expressed in total sales dollars and sales volume.

b) The margin of safety and margin of safety ratio assuming current sales are $82,000.

c) The monthly operating profit (or loss) at a sales volume of 6,200 units per month.

d) The monthly operating volume (or loss) if $3 dollar per unit reduction in selling price results in a volume increase to 7,400 units per month.

e) The monthly operating income (or loss) that would result from a $2 per unit increase and a $8,500 per month increase in advertising expenses assuming a sales volume of 6,200 units per month.