Break-Even Point, Targeted Profit, Margin of Safety Cutlass Company's projected profit for the coming year is as follows: Total Per Unit Sales $200,000 $20 Less: Variable expenses Contribution margin Less: Fixed expenses Operating income 120,000 S 80,000 12 S 8 64,000 $ 16.000 Required: i. Compute the break-even point in units. ii. How many units must be sold to earn a profit of $30,000? Compute the contribution margin ratio. Using that ratio, compute the additional profit that Cutlass would earn if sales were $25,000 more than expected. For the projected level of sales, compute the margin of safety. 1ii. iv.