Exercise $2-18($Algo$)$ Break$-$Even and Target Proflt Analysis; Margin of Safety; CM Ratio $[$LO$2-1,$ LO$23,$ LO$2-5,$ LO$2-6,$ LO$2-7]$

Menlo Company distributes a single product. The company's sales and expenses for last month follow:

$\backslash$table$[[,,$Per$],[,$Total,Unit$],[$Sales$,$$$320,000,$$$20$