The following is Arcadia Corporation's contribution format income statement for last month: Sales Less variable expenses Contribution margin Less fixed expenses Net Income $1,200,000 800,000 400,000 300,000 $100,000 The company has no beginning or ending inventories and produced and sold 20,000 units during the month. Required: a. What is the company's contribution margin ratio? b. What is the company's break-even in units? c. If sales increase by 100 units, by how much should net income increase? d. How many units would the company have to sell to attain a target profit of $125,000? e. What is the company's margin of safety in dollars?