Orange Company sells a product for $12 and expects to sell 14,000 units in the coming year. The data on costs are as follows:

Per-unit costs:
Direct materials	$4.20
Direct labor	1.80
Variable overhead	1.00
Variable selling costs	2.00
Total costs:
Fixed manufacturing costs	$18,000
Fixed selling costs	11,400

A What is the contribution margin ratio?

B. How many units must be sold to break even? in units

C. What is the break-even sales revenue?

D. What is the margin of safety in sales dollars?