Sandy Bank, Inc., makes one model of wooden canoe. And, the information for it follows:

Number of canoes produced and sold		550		750		900
Total costs
Variable costs	$	115,500	$	157,500	$	189,000
Fixed costs	$	198,000	$	198,000	$	198,000
Total costs	$	313,500	$	355,500	$	387,000
Cost per unit
Variable cost per unit	$	210.00	$	210.00	$	210.00
Fixed cost per unit		360.00		264.00		220.00
Total cost per unit	$	570.00	$	474.00	$	430.00

Required: 1. Suppose that Sandy Bank raises its selling price to $600 per canoe. Calculate its new break-even point in units and in sales dollars. (Do not round intermediate calculations. Round your final answers to nearest whole number.) 2. If Sandy Bank sells 1,610 canoes, compute its margin of safety in dollars and as a percentage of sales. (Use the new sales price of $600.) (Round your answers to the nearest whole number.) 3. Calculate the number of canoes that Sandy Bank must sell at $600 each to generate $130,000 profit. (Round your answer to the nearest whole number.)