Cooper Company manufactures a single product that sells for $205 per unit and whose total variable costs are $164 per unit. The company's annual fixed costs are $582,000. Cooper Company's expected sales are $3,200,000.

Use this information to compute the following information:

1) Contribution margin

2) Contribution margin ratio

3) Break-even point in unit

4)Break-even point in dollars of sales

5) Margin of safety

Round your answers where necessary.