Jorge Company bottles and distributes B-Lite, a diet soft drink. The beverage is sold for 50 cents per 16-ounce bottle to retailers, who charge customers 78 cents per bottle. For the year 2014, management estimates the following revenues and costs.

Sales$1,796,100

Direct materials 318,780

Direct labor355,690

Manufacturing overhead variable319,730

Manufacturing overhead-- Fixed128,070

Selling expenses - variable$65,810

Selling expensesfixed61,820

Administrative expensesvariable17,650

Administrative expensesfixed140,110

a) Prepare a CVP income statement for 2014 based on managements estimates.

b) Compute the break-even point in (1) units and (2) dollars.

c) Compute the contribution margin ratio and the margin of safety ratio. (Round answers to 0 decimal places, e.g. 25%.)

d) Determine the sales dollars required to earn net income of $236,800. (Round answer to 0 decimal places, e.g. 1,750.)