is this correct and what formula is formula 1 and 2 ?

Open recovered 4Xfx =120000-101000/120000 D46 D A Fixed Variable 8 9 Data Section: $2.30 4.70 3.00 $225,000 0.75 Production costs: Direct materials Direct labor Factory overhead Selling expenses: Sales salaries & commissions Advertising Miscellaneous selling expense General expenses: Office salaries Supplies Miscellaneous general expense 97,000 47,500 16,200 92,000 12,300 15,000 0.25 Total 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 FORMULA1 SEESEE FORMULA2 BESSR Additional information: Selling price per unit Expected unit sales Target profit $16.00 120,000 $20,000 Answer Section: Contribution margin per unit Contribution margin (Total) Contribution margin ratio Break-even point in units Break-even point in sales dollars Target profit (Unit sales needed) Target profit (Dollar sales needed) $5.00 $600,000.00 3125.00% 101,000 $1,616,000.00 1.920,000 $1,680,000.00 F 44 45 46 47 48 49 Total revenue at expected unit sales Net income at expected unit sales Margin of safety as a percentage of sales $1,920,000 $95.000 11999915.63% Sheet1 + Ready