Company reports the contribution margin income statement for 2022 below. Using this information, compute Company's 1) break-even point in units, 2) break-even point in sales dollars, 3) unit sales to achieve target income, and 4) dollar sales to achieve target income.
		Units	$ per unit	Total
	Sales	3,800	$410	$1,558,000
	Variable costs	3,800	267	1,012,700
	Contribution margin			545,300
	Fixed costs			387,450
	Income			$157,850
	1) Compute the break-even point in units
	2) Compute the break-even point in sales dollars
	Target income			$272,650
	Sales (units) to achieve targeted income of $272,650
	Sales (dollars) to achieve targeted income of $272,650