Exercise #5: Margin of Safety and Target Net Income Hakala Corporation makes surfboards that sell for $5,600 each. For the upcoming year, management expects fixed costs to total $3,200,000 and variable costs to be $4,200 per unit. Compute the following: (a) break-even point in dollars using the contribution margin ratio, (b) the margin of safety and margin of safety ratio assuming actual sales are $13,824,000, and (c) the sales dollars required to earn net income of $4,100,000