Oak Bucket Co., a manufacturer of wood buckets, had the following data for 2013.

Sales		2,800	units
Sales price		$41.00	per unit
Variable costs		$17.63	per unit
Fixed costs		$19,665

What is the contribution margin ratio? %

What is the break-even point in dollars?

What is the margin of safety in dollars and as a ratio?

If the company wishes to increase its total dollar contribution margin by 38% in 2013, by how much will it need to increase its sales if all other factors remain constant?