Lester Company manufactures a single product. each unit sells for $15. the firm's projected costs are listed below: variable costs per unit: direct materials. 3.00 direct labor. 1.50 variable MOH. 1.00 variable selling. .50 fixed costs fixed MOH. 120,000 fixed selling. 60,000

a) calculate the break even point in units and in dollars b) calculate how many units and dollars must Lester Company sell to make a target profit of 75,000? c) prove your answer from question b by preparing a Contribution Approach Income Statement d) at this level of sales, what is Lester Company's Degree of Operating Leverage? e) at this level of sale, what is Lester Company's Margin of Safety in Units and Dollars?