Dupli-Pro Copy Shop provides photocopying service. Next year, Dupli-Pro estimates it will copy 3,140,000 pages at a price of $0.08 each in the coming year. Product costs include:

Direct materials	$0.012
Direct labor	$0.004
Variable overhead	$0.002
Total fixed overhead	$128,600

There is no variable selling expense; fixed selling and administrative expenses total $45,000.

Required:

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

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

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

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

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