Information concerning a product produced by Ender Company appears here:

Sales price per unit	$	174
Variable cost per unit	$	76
Total annual fixed manufacturing and operating costs	$	617,400

Required

Determine the following:

1. Contribution margin per unit.

Contribution margin ______ per unit

2. Number of units that Ender must sell to break even.

Break-Even in units ______

3. Sales level in units that Ender must reach to earn a profit of $245,000.

Sales in units ______

4. Determine the margin of safety in units, sales dollars, and as a percentage. (Round Percentage answer to 1 decimal place (i.e., 0.234 should be entered as 23.4).)

Margin of Safety: Units ______ Sales ______ Percentage ______