Presque Isle Seating Co., a manufacturer of chairs, had the following data for 2011: Sales 2,400 units Sales price $40 per unit Variable costs $14 per unit Fixed costs $19,500 Compute the following a. Contribution margin ratio b. Break-even point in dollars c. Margin of safety in dollars Margin of safety ratio d. If the company wishes to increase its total dollar contribution margin by 40% in 2012, by how much will it need to increase its sales if all other factors remain constant? $