Johnson Inc. sells office chairs at a selling price per unit of $50. The following information is presented below for Johnson Inc.

Johnson Inc.
Month	Total Costs	Total Manufacturing Hours
April	10,000	4
May	14,000	7
June	8,000	3
July	18,000	2
August	12,000	6
September	16,000	8

use the information to figure out their company's:

• Variable Cost and Fixed Cost using the High-Low Method.
• Breakeven point in units.
• Breakeven point in dollars using the Contribution Margin Ratio.
• Margin of Safety Percentage if their sales are $756,000.
• How many units they would need to sell in order to have a Net Income of $1,200,000.