Mauro Products distributes a single product, a woven basket whose selling price is $21 per unit and whose variable expense is $18 per unit. The companys monthly fixed expense is $5,100.

Required:

1. Calculate the companys break-even point in unit sales.

2. Calculate the companys break-even point in dollar sales. (Do not round intermediate calculations.)

3. If the company's fixed expenses increase by $600, what would become the new break-even point in unit sales? In dollar sales? (Do not round intermediate calculations.)

Lin Corporation has a single product whose selling price is $140 per unit and whose variable expense is $70 per unit. The companys monthly fixed expense is $32,350.

Required:

1. Calculate the unit sales needed to attain a target profit of $7,900. (Do not round intermediate calculations.)

2. Calculate the dollar sales needed to attain a target profit of $8,500. (Round your intermediate calculations to the nearest whole number.)

Molander Corporation is a distributor of a sun umbrella used at resort hotels. Data concerning the next months budget appear below:

Selling price per unit	$ 29
Variable expense per unit	$ 16
Fixed expense per month	$ 11,180
Unit sales per month	1,010

Required:

1. What is the companys margin of safety? (Do not round intermediate calculations.)

2. What is the companys margin of safety as a percentage of its sales? (Round your percentage answer to 2 decimal places (i.e. .1234 should be entered as 12.34).)