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?$