ES-17 Oak Bucket Co., a manufacturer of wood buckets, had the following data for 2013: Sales Sales price 2,600 units $40 per unit Variable costs $16 per unit Fixed costs Instructions (a) What is the contribution margin ratio? (b) What is the break-even point in dollars? $19,500 (c) What is the margin of safety in dollars and as a ratio? (d) If the company wishes to increase its total dollar contribution margin by 30% in 2014, by how much will it need to increase its sales if all other factors remain constant?