INC, Inc. produces and sells a product that has variable costs of $140 and a selling price of $180. Total fixed costs are $90,000 per month. Its current sales total $558,900 per month.

a) The company's break-even point in units =

b) The company's break-even point in dollars =

c) The number of products the company needs to sell to have a product of $32,000 =

d) The company's margin of safety in dollars based on current sales =

e) The company's current profit =