ABC company sold 4,000 units, had fixed cost of $500,000 and an operating income of $80,000. Determine (1) Breakeven point in sales dollars (2) Contribution margin and contribution margin ratio is 60% (3) Selling price per unit and variable cost per unit. (4) What is the margin of safety. If the fixed cost was $300,000, what would have been the contribution margin at breakeven point.