Estima 6. Carmelita Company sells 60,000 units at $20 per unit. Fixed costs are $80,000 and income from operations is $260,000. Determine: (a) How many units are needed to be sold before the company breaks even; (6) What is the sales dollar amount that needs to be made in order for the company to eam an operating income of $400,000, (c) At that sales level you computed in item b, what is the margin of safety? (d) Given an operating income of $260,000 reported this year, determine (1) the operating leverage and (1) the operating income next year if sales increase by 20%