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 = ____Blank 1__________

b. The company's break-even point in dollars = ___Blank 2_____________

c. The number of products the company needs to sell to have a profit of $32,000 = ___Blank 3________

d. The company's margin of safety in dollars based on current sales = _____Blank 4_______________

e. The company's current profit = ______Blank 5_________