A company has variable costs of $22.50, total fixed costs of $21,700,000 and plans to sell its product for $38.00. In 2015 it sold 2,200,000 units of product. Required: a) breakeven in units and dollars; b) assume management wants to earn $5,000,000 in operating income, how many units must be sold; c) assume income tax rates are 35% of pre-tax income and management wants to earn $3,000,000 after tax- how many units are required; d) for 2015 what is the margin of safety in dollars and percentage; e) what is the operating leverage in 2015.