Break-Even Units, Contribution Margin Ratio, Margin of Safety

Khumbu Company's projected profit for the coming year is as follows:

	Total			Per Unit
Sales	$2,764,125			$31.50
Total variable cost	718,673			8.19
Contribution margin	$ 2,045,452			$ 23.31
Total fixed cost	833,661
Operating income	$ 1,211,791

Required:

1. Compute the break-even point in units. If required, round your answer to nearest whole value.
fill in the blank 1 units

2. How many units must be sold to earn a profit of $240,000? If required, round your answer to nearest whole value.
fill in the blank 2 units

3. Compute the contribution margin ratio. If required, round your answer to nearest whole number.
fill in the blank 3 %

Using the rounded ratio from above, compute the additional profit that Khumbu would earn if sales were $160,000 more than expected.
$fill in the blank 4

4. For the projected level of sales, compute the margin of safety in units.