Mini Manufacturing is considering producing a product that would have a sales price of $90. The variable cost of the product is $30. Fixed cost is $90,000.

How many units must they sell in order to breakeven?

What is the breakeven revenue?

How many units must they sell to achieve a target income of $195,000?

What is the revenue needed to achieve the target net income of $195,000?

What is the margin of safety if expected sales are $500,000?