Practice 4 Calculate sales for target operating income. (LO 3) For Biswell Company, variable costs are 70% of sales and fixed costs are $195,000. Calculate the required sales in dollars that are needed to achieve management's target operating income of $75,000. (Use the contribution margin approach. 1 Practice 5 Calculate margin of safety and ratio. ( LO3 ) For Korb Company, actual sales are $1 million and break-even sales are $840,000. Calculate (a) the margin of safety in dollars and (b) the margin of safety ratio. Practice 6 Calculate required sales for target operating income. (LO 3) NYX Inc. sells its product for \$24 per unit and variable costs are \$14 per unit. Its fixed costs are $130,000. Calculate the required sales in units to achieve its target operating income of 10% of total costs