Cayuga Company reports the following contribution margin income statement.

Required:

Compute break$-$even point in units.

Compute break$-$even point in sales dollars.

Assume Cayuga has a target income of $$161,000.$ What amount of sales $($in dollars$)$ is needed to produce this target income?

If Cayuga achieves its target income, what is its margin of safety $($in percent$)?$

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