Profitability Analysis Assume a local Cost Cutters provides cuts, perms, and hairstyling services. Annual fixed costs are $120,000, and variable costs are 40 percent of sales revenue. Last year's revenues totaled $250,000. (a) Determine its break-even point in sales dollars. $ (b) Determine last year's margin of safety in sales dollars. (c) Determine the sales volume required for an annual profit of $80,000. Round your answer to the nearest dollar. $