(Break-even Analysis) Sword Companys projected partial variable costing income statement for the coming year is as follows (at 30,000 units): Total Sales $600,000 Less: Variable expenses 150,000 Contribution margin $ 450,000 Less: Fixed expenses 210,000 Operating income $ 240,000 Required: 1. Compute the break-even point in units. 2. For the projected level of sales, compute the margin of safety. 3. How many units must be sold to earn a profit of $300,000? 4. Suppose Sword Company would like to earn operating income equal to 25 percent of sales revenue. How many units must be sold for this goal to be realized? Answer this question by making an equation and prepare an income statement to prove your answer.