MMN industry developed the following information for the product it sells:

Selling price per unit $50 per unit

Material Cost per unit $28 per unit

Rent fot the facility $100,000

Selling expenses $2.00 per unit

selling expenses $ 400,000 per month

Administrative expense $300,000 per month

For the year ended december 31, 2017, the company produced and sold 100,000 unit of product

Required: compete the following

a) Total contrubution margin and contribution margin per unit in 2017

B) Break- even point in unit and ($) in 2017?

c) Margin of safety percentage in 2017?