Sherpa Manufacturing has the following income statement for 5,000 units:

	Sales	$600,000
	Variable costs	360,000
	Contribution margin	240,000
	Fixed costs	80,000
	Net income	$160,000

Required:

(a)	At what sales volume (in sales dollars) does Sherpa break even?
(b)	At what sales volume (in units) does Sherpa break even?
(c)	What level of sales volume must be attained to reach net income of $200,000?