Break-Even Point and Target Profit Measured in Sales Dollars (Single Product). Mammoth Company has monthly fixed costs totaling $200,000 and variable costs of $40 per unit. Each unit of product is sold for $50 (these data are the same as the previous exercise): Required: a. Calculate the contribution margin ratio. b. Find the break-even point in sales dollars. c. What amount of sales dollars is required to earn a monthly profit of $120,000? Margin of Safety (Single Product). Mammoth Company has monthly fixed costs totaling $200,000 and variable costs of $40 per unit. Each unit of product is sold for $50 (these data are the same as the previous exercise). Assume Mammoth Company expects to sell 24,000 units of product this coming month. Required: d. Find the margin of safety in units. e . Find the margin of safety in sales dollars