Halifax Products sells a product for $$100.$ Variable costs per unit are $$51,$ and monthly fixed costs are $$181,300.$ Answer the following questions:

Required:

a$.$ What is the break$-$even point in units?

b$.$ How many units would need to be sold to earn a target profit of $$181,300?$

c$.$ Assuming Halifax achieves the level of sales required in part b$,$ what is the margin of safety in sales dollars?