Information concerning a product produced by Ender Company appears here:

Sales price per unit	$	171
Variable cost per unit	$	77
Total annual fixed manufacturing and operating costs	$	573,400

Required

Determine the following:

1. Contribution margin per unit.

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

3. Sales level in units that Ender must reach to earn a profit of $347,800.

4. Determine the margin of safety in units, sales dollars, and as a percentage