Information concerning a product produced by Ender Company appears here:

Sales price per unit	$	165
Variable cost per unit	$	80
Total annual fixed manufacturing and operating costs	$	569,500

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 $110,500.

d.	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).)