Laraia Corporation has provided the following contribution format income statement. All questions concern situations that are within the relevant range.

	Sales (8,000 units)	$480,000
	Variable expenses	336,000
	Contribution margin	144,000
	Fixed expenses	142,200
	Net operating income	$1,800

Required:

e. What is the break-even point in dollar sales?

f. Estimate how many units must be sold to achieve a target profit of $50,400.

g. What is the margin of safety percentage?

h. Using the degree of operating leverage, what is the estimated percent increase in net operating income of a 15% increase in sales?