The management of Amazon.com, Inc. is considering launching a new product line. The expected selling price per unit is $50, and variable costs are estimated to be $20 per unit. Fixed costs associated with the new product line, including marketing expenses, research and development costs, and additional production facilities, amount to $500,000. Determine:

a) The breakeven point in units.

b) The sales volume needed to achieve a target profit of $200,000.

c) The margin of safety in dollars and as a percentage of sales.