Accounting practice exercise:

President Kennedy Me-DA makes and sales journals. The journals are sold for $4.00 each. Fixed Operating Expenses amount to $110,000 and the variable cost per unit is $3.00.

Find:

A. The Break-Even point in units.

B. The sales volume in units and dollars that is required to a desired profit of $32,000.

C. The Margin of Safety between sales required to desired profit of $32K and break-even sales.

I need to see how that shows in an income statement (if applicable) for A, B, and C.