Jupiter Inc. had the following activities in the year: Direct materials balance: Beginning inventory $100,000 Purchases 308,000 Ending inventory 52,000 Direct manufacturing labour 80,000 Manufacturing overhead 60,000 Ending work in process inventory 20,000 Direct manufacturing labour 80,000 Manufacturing overhead 60,000 Ending work in process inventory 20,000 Beginning work in process inventory 4,000 Ending finished goods inventory 80,000 Beginning finished goods inventory 120,000 8. What is the margin of safety, assuming sales total $32,000? 9. What is the breakeven level in car seats, assuming variable costs increase by 20%? 10. What is the breakeven level in car seats, assuming the selling price goes up by 10%, fixed selling costs decline by 10%, and other fixed costs decline by $1,000