Choo Choo Corp produces and sells a single product whose selling price is $100.00 per unit and whose variable expense is $48.00 per unit. The company's monthly fixed expense is $244,400.

Required:

a. Calculate the Break-even Point in sales volume and sales value. Show your work!

b. Assume the company's monthly target profit is $5,200. Determine the unit sales to attain that target profit. Show your work!

c. Assume the company's expected sales for the period are 5,000 units, calculate the margin of safety in sales value. Show your work!