Cullumber Company makes radios that sell for $30 each. For the coming year, management expects fixed costs to total $174,200 and variable costs to be $22.50 per unit.

1 A) Calculate the break-even point in dollars using the contribution margin ratio.

1 B) Calculate the margin of safety ratio assuming actual sales are $871,000

1 C) Calculate the sales dollars required to earn operating income of $109,000