Information concerning a product produced by Ender Company appears here:

Sales price per unit	$	200
Variable cost per unit	$	80
Total annual fixed manufacturing and operating costs	$	600,000

Required

Determine the following:

a.	Contribution margin per unit.

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

c..

Sales level in units that Ender must reach to earn a profit of $240,000.

d.	Determine the margin of safety in units, sales dollars, and as a percentage.(Round "Percentage" answer to 1 decimal place. (i.e., .234 should be entered as 23.4).)