ROK Corporation is considering the production and sale of high-quality business calculators. The following information has been provided to you: Annual Fixed Costs: $200,000 Sales Price of each calculator: $100 Variable Costs per calculator: $60

1. What is the breakeven point in units? (e.g. 1,250)

2. What is the breakeven point in dollars? (i.e. 10,000)

3. How many calculators must be sold to earn a profit of $85,000? (e.g. 1,000)

4. Assuming expected sales are to be $1,000,000; what is the Margin of Safety Ratio? (e.g. 10%)