Part A$)$ The Sirap Co$.$ sells Boxalt for $$60$ per unit. The variable cost is $$35$ per unit and the fixed cost is at $$80,000.$ Calculate the break $-$ even point in sales units and dollars. $(3$ Pts$.)$

Part B$)$ The Sirap Co$.$ sells Super Boxalt for $$140$ per unit. The variable cost is $$60$ per unit and the fixed cost is $$240,000.$ Calculate the number of units that need to be sold to have a targeted profit of $$50,000.(4$ points$)$

Part C$)$ The Sirap Co$.$ now has sales at $$400,000,$ and the break $-$ even sales dollars are at $$300,000.$ The unit selling price is at $$40.$ Calculate the Margin of Safety in:

Sales Dollars, $2)$ Units of Sales, $3)$ As a Percent of current sales dollars. $(11$ points $)$