Currently the unit selling price of a product is $80, the variable expense ratio is 35%, and the total monthly fixed costs are $26,000.

Calculate the current contribution margin per unit. ________________________

Calculate the current contribution margin ratio. __________________________

Calculate the current breakeven point in units. __________________________

Calculate the margin of safety if actual sales are $48,800. _________________

Calculate target sales in $ to generate operating income of $49,600. __________