Preston Company manufactures and sells a single product. The company's sales and expenses for last year follow:

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Data table

Read the requirements.

Requirement $1.$ Fill in the missing numbers in the table. Use the following questions to help fill in the missing numbers in

a$.$ What is the total contribution margin?

The total contribution margin is

b$.$ What is the total variable expense?

The total variable expense is

Requirements

Fill in the missing numbers in the table. Use the following questions to help fill in the

missing numbers in the table:

a$.$ What is the total contribution margin?

b$.$ What is the total variable expense?

c$.$ How many units were sold?

d$.$ What is the per$-$unit variable expense?

e$.$ What is the per$-$unit contribution margin?

Answer the following questions about breakeven analysis:

a$.$ What is the breakeven point in units?

b$.$ What is the breakeven point in sales dollars?

Answer the following questions about target profit analysis and safety margin:

a$.$ How many units must the company sell in order to earn a profit of $$51,000?$

b$.$ What is the current margin of safety in units?

c$.$ What is the margin of safety in sales dollars?

d$.$ What is the margin of safety in percentage?