A company reports the following contribution margin income statement.

Contribution Margin Income Statement
For Year Ended December 31
Sales (28,300 units at $45 each)	$ 1,273,500
Variable costs (28,300 units at $36 each)	1,018,800
Contribution margin	254,700
Fixed costs	138,600
Income	$ 116,100

1. Compute break-even point in units.
2. Compute break-even point in sales dollars.

Compute the margin of safety (in percent) if sales are $1,273,500.

Note: Round to one decimal.

1. Compute the number of units that must be sold to achieve a target income of $162,900.