#4 I understand the answers are correct, but I do not understand how it was calculated. Please show all steps.

Contribution Margin Concepts The following information is taken from the 2017 records of Hendrix's Guitar Center. Required (a.) Determine the annual break-even dollar sales volume. Contribution margin ratio: Annual break-even dollar sales volumes: \$ (b.) Determine the current margin of safety in dollars. (c.) What is the annual break-even dollar sales volume if management makes a decision that increases fixed costs by $80,000