Penn Foster Accounting 113 (correct answers are bolded)

I got 12.4 correct. I don't understand where they are coming up with

12.4 CVP analysis Current operating income for Bay Area Cycles Co. is $70,000. Selling price per unit is $100, the contribution margin ratio is 35%, and fixed expense is $280,000.

Required: Calculate Bay Area Cycle's per unit variable expense and contribution margin. How many units are currently being sold? 200,000

12.5 Break-even analysis - Refer to the current information for Bay Area Cycle Co. in Mini-Exercise 12.4.

Required: Calculate Bay Area Cycle's break-even point in units (280,000/35) = 8,000

and total sales dollars (280,000/.35) = 800,000. Calculate Bay Area Cycle's margin of safety (100 * 10,000 units) - $800,000 = $200,000 and margin of safety ratio ($200,000/$1,000,000) = 20%

I don't understand where they came up with the number of units for the Margin of Safety question or the $1,00,000 for the Margin of Safety Ratio