$($Chapter $7)$ Kaiser's Kraft Korner sells a single product. $14,000$ units were sold at $$5$ per unit, variable costs were $$3$ per unit, and there are $$12,000$ of fixed costs. There are no income taxes.

I HAVE BROKEN THIS INFORMATION INTO $3$ POTENTIAL QUESTIONS $($a$-$c$)$

a$.$ Calculate the breakeven point in units and in sales dollars.

b$.$ Calculate the margin of safety for the actual sales of $14,000$ units.

c$.$ Calculate the number of units that must be sold to achieve $$60,000$ of operating income.