The following information was derived from an income statement when 25,000 units were sold.

Sales	$1,250,000
Variable Costs	250,000
Contribution Margin	$1,000,000
Fixed Costs	400,000
Pretax (operating) Income	$ 600,000
Income Tax	240,000
Net Income	$ 360,000

Assume that sales per unit, variable cost per unit, and the tax rate are constant.

1. Determine the break-even point in sales units.

2. What is the margin of safety in percent? Enter your answer as a whole number. For example, if you think the answer is 30%, enter your answer as 30 (not 30% or .3).

3.In order to attain a pretax income of $640,000, how many units must the company sell

4.In the prior problem, you computed the number of units sold to attain a pretax income of $640,000. Assume that same level of sales units. If fixed costs increase by a total of $52,000, and variable cost per unit does not change, what must be the new sales price per unit in order to atttain the pretax income of $640,000?

5.Assume that fixed costs are still $400,000 (the $52,000 increase from the prior problem did not happen). If the company wants to earn an after tax income of $600,000, what must their sales be in dollars?