Montreal Seating Co., a manufacturer of chairs, had the following data for 2020: Sales Sales price 2,950 units $60 per unit $30 per unit $36,000 Variable costs Fixed costs Calculate the contribution margin ratio. Contribution margin ratio 50 % LINK TO TEXT LINK TO TEXT LINK TO TEXT Calculate the break-even point in dollars. Break-even point 72000 LINK TO TEXT LINK TO TEXT LINK TO TEXT Calculate the margin of safety in dollars. Margin of safety 105000 $ The company wishes to increase its total dollar contribution margin by 59% in 2021. Determine by how much it will need to increase its sales if all other factors remain constant. Increase sales by