Apple Inc. is evaluating the cost structure of its new product line. The following information is available:

Cost Item	Amount ($)
Direct Materials	150,000
Direct Labor	100,000
Variable Overhead	50,000
Fixed Overhead	120,000
Selling Expenses	40,000
Administrative Expenses	30,000

Required:

1. Prepare a cost sheet showing the total cost and cost per unit if 10,000 units are produced.
2. Calculate the break-even point in units.
3. Determine the margin of safety in units and dollars.
4. Analyze the impact on profit if sales increase by 20%.