Accompany makes and sells widgets. The sales price is $10 per unit. The company does not know have been produced. At sales volume of 55,000 units, total costs = $607,500 At sales volume of 70,000 units , total costs = $675,000. Required: (a) Calculate the break-even point in sales. (b) Calculate the margin of safety if budgeted sales are 68,000 units. (c) Calculate the volume of sales required to achieve a target profit of $40,000. Comment on whether you think this target profit is achievable