Parker Company produces a single product. The projected income statement for the upcoming year, based on sales of 200,000 units, is as follows:

Sales revenue

$2,000,000

Less: Variable costs

$1,400,000

Contribution margin

$600,000

Less: Fixed costs

$450,000

Operating income

$150,000

Compute the unit contribution margin and the units that must be sold to break even. Suppose that 30,000 units are sold above the breakeven point. What is the profit? Compute the contribution margin ratio and the breakeven point in dollars. Suppose that revenues are $200,000 greater than expected. What would the total profit be? Compute the margin of safety in sales revenue. Compute the operating leverage. Compute the new profit level if sales are 20% higher than expected. Assume the income tax rate is 40%. How many units must be sold to earn an after-tax profit of $180,000?