Dupli$-$Pro Copy Shop provides photocopying service. Next year, Dupli$-$Pro estimates it will copy $3,110,000$ pages at a price of $$0\mathrm{.}1$ each in the coming year. Product costs include:

Direct materials $$0\mathrm{.}015$

Direct labor $$0\mathrm{.}005$

Variable overhead $$0\mathrm{.}002$

Total fixed overhead $$173,620$

There is no variable selling expense; fixed selling and administrative expenses total $$44,000.$

Required:

In your computations that involve the contribution margin ratio, do not round the ratio.

$1.$ Calculate the break$-$even point in units.

fill in the blank $1$

units

$2.$ Calculate the break$-$even point in sales revenue.

$fill in the blank $2$

$3.$ Calculate the margin of safety in units for the coming year.

fill in the blank $3$

units

$4.$ Calculate the margin of safety in sales revenue for the coming year.

$fill in the blank $4$

$5.$ What if the total selling and administrative expenses are reduced to $$17,480?$ Recalculate the following:

a$.$ Break$-$even point in units fill in the blank $5$

units

b$.$ Break$-$even point in sales revenue $fill in the blank $6$

c$.$ Margin of safety in units for the coming year fill in the blank $7$

units

d$.$ Margin of safety in sales revenue for the coming year $fill in the blank $8$