PQR Corporation produces and sells a single product with the following data:

Selling price per unit: $80

Variable cost per unit: $50

Total fixed costs: $150,000

Required: a. Calculate the break-even point in units and dollars. b. Determine the number of units that must be sold to achieve a target profit of $60,000. c. Compute the margin of safety in units and dollars if the expected sales are 6,000 units. d. Explain how changes in selling price, variable costs, and fixed costs affect the break-even point.