Robert Company bottles and distribute a branded drink. The beverage is sold for $50$ cents per $12-$ounce bottles to retailers, who charge consumers $$1.$ per bottle. For the year $2024,$ managemente estimates the following revenues and costs.

Sales $ $1,800,000$

Selling expenses $-$ variable $ $70,000$

Direct Materials $430,000$

Selling expenses $-$ fixed $65,000$

Direct Labor $360,000$

Administrative expenses $-$ variable $20,000$

Manufacturing Overhead $-$variable $380,000$

Administrative expenses $-$ fixed $60,000$

Manufacturing Overhead $-$fixed $280,000$

Required

$1.$ Compute the break$-$even ponint in $(1)$ units and $(2)$ dollars.

$2.$ Compute the contribution margin ratio and the margin of safety.

$3.$ Determine the sales dollars required to earn net income of $$180,000.$