McCallen Company expects to produce and sell 500 units next month. Data on costs follows:

Per unit costs:
Selling price	$8
Variable manufacturing costs	$2.75
Variable selling costs	$0.25
Total costs:
Fixed manufacturing costs	$1,000
Fixed selling costs	$ 125

Required:

A.	What is the break-even point in units?
B.	What is the break-even point in sales dollars?
C.	What is the expected operating income for next month?
D.	What is the margin of safety in dollars?
E.	What is the break-even point in units if fixed manufacturing costs increase by $500?
F.	What is the break-even point in units if variable manufacturing costs decrease by $0.75?