Dallas Inc. sells a product for $65. Variable costs are 60% of sales, and monthly fixed costs are $60,580.

a.	What is the break-even point in units? (Do not round intermediate calculations.)

b.	What unit sales would be required to earn a target profit of $128,700? (Do not round intermediate calculations.)

c.	Assume they achieve the level of sales required in part b, what is the margin of safety in sales dollars? (Do not round intermediate calculations.)