Question 3: In year 2, VISION company incurred fixed costs of $ 45,600. The variable costs per unit is $ 48 and selling price is $86. 1. Calculate number of units that the Company needs to sell to break-even in Year 2. 2. Calculate margin of safety in units and in $ if the Company sells 1,350 units. 3. Calculate the number of units that the Company needs to sell to earn operating income of $ 10,640 per year. 4. Calculate number of units that the Company needs to sell to earn net income of $ 13,566 per year. The income tax rate is 30% per year