Felde Bucket Co., a manufacturer of rain barrels, had the following data for 2016.

Sales		2,090	units
Sales price		$55	per unit
Variable costs		$33	per unit
Fixed costs		$22,990

What is the contribution margin ratio?

AND

What is the break-even point in dollars?

AND

What is the margin of safety in dollars and as a ratio?

AND

If the company wishes to increase its total dollar contribution margin by 30% in 2017, by how much will it need to increase its sales if selling price per unit, variable price per unit and total fixed costs remain constant?