Oriole Company bottles and distributes B-Lite, a diet soft drink. The beverage is sold for 60 cents per 16-ounce bottle to retailers, who charge customers 75 cents per bottle. For the year 2020, management estimates the following revenues and costs.

Sales		$2,040,000		Selling expensesvariable		$107,000
Direct materials		500,000		Selling expensesfixed		57,000
Direct labor		390,000		Administrative expensesvariable		21,000
Manufacturing overheadvariable		410,000		Administrative expensesfixed		162,000
Manufacturing overheadfixed		240,000

Compute the break-even point in (1) units and (2) dollars. (Round answers to 0 decimal places, e.g. 1,225.)

(1)		Compute the break-even point	__________		units
(2)		Compute the break-even point	__________

Compute the contribution margin ratio and the margin of safety ratio. (Round variable cost per bottle to 3 decimal places, e.g. 0.25 and final answers to 0 decimal places, e.g. 25%.)

Contribution margin ratio	___________		%
Margin of safety ratio	___________		%

Determine the sales dollars required to earn net income of $240,000. (Round answer to 0 decimal places, e.g. 1,225.)

Required sales dollars $__________