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	$1,917,875			$33.50
Total variable cost	805,508			14.07
Contribution margin	$ 1,112,367			$ 19.43
Total fixed cost	813,563
Operating income	$ 298,804

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. fill in the blank 5 units