Newman Company expects to produce and sell 2,000 units next month. The data on costs are as follows:

Per-unit information:
Selling price	$40
Variable manufacturing costs	10
Variable selling costs	6
Fixed costs:
Fixed manufacturing costs	$16,000
Fixed selling costs	8,000

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?