BOARD # 2 : ACTUAL SALES= 560 BREAK EVEN SALES = 500 FIND 1) MARG OF SAFETY ($) MARGIN OF SAFETY % SELLING PRICE= 200 PER UNIT VAR COST= 140 PER UNIT FIX COSTS= 360 TOT FIND 1) CM PER UNIT 2) CM % 3) VAR COST % 4) SALES (UNITS) TO BREAK EVEN 5) SALES (UNITS) TO EARN TARGET OF 420 6) SALES (S) TO BREAK EVEN 7) SALES (S) TO EARN 360