The following information describes a product expected to be produced and sold by Gable Company:

Selling price $,$$$95$ per unit

Variable costs $$42$ per unit

Total fixed costs $$595,000$

Required:

a$)$ Calculate the contribution margin ratio.

b$)$ Calculate the break$-$even point in dollar sales.

c$)$ What dollar amount of sales would be needed to achieve a target income of $$145,000?$