Company reports the contribution margin income statement for 2021 below. Using this information, compute 1) break-even point in units, 2) break-even point in sales dollars, 3) unit sales to achieve target pretax income, and 4) dollar sales to achieve target pretax income.
		Units	$ per unit	Total
	Sales	3,100	$340	$1,054,000
	Variable costs	3,100	221	685,100
	Contribution margin			368,900
	Fixed costs			261,800
	Pretax income			$107,100
	1) Compute the break-even point in units
	2) Compute the break-even point in sales dollars
	Target pretax income			$178,500
	Sales (units) to achieve targeted pretax income of $178,500
	Sales (dollars) to achieve targeted pretax income of $178,500