Information concerning a product produced by Ender Company appears here:

Sales price per unit	$	172
Variable cost per unit	$	90
Total annual fixed manufacturing and operating costs	$	508,400

Required

Determine the following:

1. 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 $221,400. (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).)

	Units	Sales	Percentage
Margin of safety				%