Manitoba Lounge Co., a manufacturer of Beds, had the following data for 2018:

Sales	2,750 Units
Sales Price	$54 Per Unit
Variable Costs	$37 Per Unit
Fixed Costs	$25,000

Required:

a. Calculate the contribution margin ratio.

b. Calculate the break-even point in dollars.

c. Calculate the margin of safety in dollars.

d. The company wishes to increase its total dollar contribution margin by 60% in 2018. Determine by how much it will need to increase its sales if all other factors remain constant.