In the year 2017, Pyramid Consulting had the following contribution income statement:

PYRAMID CONSULTING Contribution Income Statement For the Year 2017
Sales revenue		$ 1,300,000
Variable costs
Cost of services	$ 420,000
Selling and administrative	200,000	(620,000)
Contribution margin		680,000
Fixed Costs -selling and administrative		(285,000)
Before-tax profit		395,000
Income taxes (36%)		(142,200)
After-tax profit		$ 252,800

(a) Determine the annual break-even point in sales revenue.

(b) Determine the annual margin of safety in sales revenue.

(c) Prepare an abbreviated contribution income statement to verify that the solution to requirement (d) will provide the desired after-tax income.