Break-Even Units, Contribution Margin Ratio, Margin of Safety Khumbu Company's projected profit for the coming year is as follows: Total Per Unit $46.50 15.81 Sales $3,906,000 1,328,040 $2,577,960 Total variable cost Contribution margin 1,208,516820,.69 1,369,444 Total fixed cost Operating income Required: 1. Compute the break-even point in units. If required, round your answer to nearest whole value. units 2. How many units must be sold to earn a profit of $240,000? If required, round your answer to nearest whole value. units 3. Compute the contribution margin ratio. If required, round your answer to nearest whole number