Sunrise Cafe, a coffee shop, is analyzing its profitability using Cost-Volume-Profit (CVP) analysis. The cafe sells coffee at $4 per cup. The variable cost per cup is $1.50, and the fixed costs amount to $10,000 per month. Determine the breakeven point in units and sales revenue. Additionally, calculate the margin of safety in both units and dollars.

GreenLeaf Farms utilizes Activity-Based Costing (ABC) to allocate overhead costs. The company has identified three cost pools: Machine Setup, Material Handling, and Quality Control. The total estimated overhead costs for each pool are as follows:

• Machine Setup: $60,000
• Material Handling: $40,000
• Quality Control: $50,000

If the activity drivers for each pool are as follows: number of setups for Machine Setup, number of material moves for Material Handling, and number of inspections for Quality Control, determine the allocation rate for each activity driver.