Jeffrey's, Inc., sells a single product. The company's most recent income statement is given below. Showing Workings

Sales	$200,000
Less variable expenses	(120,000)
Contribution margin	80,000
Less fixed expenses	(50,000)
Net income	$ 30,000

Required:

a. Contribution margin ratio is _______________

b. Break-even point in total sales dollars is _______________

c. To achieve $40,000 in net income, sales must total _______________

d. If sales increase by $50,000 from a $200,000 level,

net income will increase by _______________