Swizzle 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 Swizzle break even?

$($b$)$ At what sales volume $($in units$)$ does Swizzle break even?

$($c$)$ What level of sales volume $($in units$)$ must be attained to reach net income of $$200,000?$