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

1. Contribution margin per unit is $120

2. Number of units that Ender must sell to break even is 5000

3. Sales level in units that Ender must reach to earn a profit of $240,000 is 7000

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).)

Margin of Safety in Units ___________

Sales Dollars _____________

as a Percentage ____________