Sole Company manufactures running shoes. The selling price is $80 per pair (unit) and variable costs are $60 per pair (unit). The sales volume of $776,000 generates $100,750 of net income before taxes. Instructions: 1) Compute total fixed costs. 2) Compute total variable costs. 3) Compute the break-even point in units. 4) Compute the quantity of units above the break-even point (margin of safety).