The Wildhorse Company sells sports decals that can be personalized with a players name, a team name, and a jersey number for $7.00 each. Wildhorse buys the decals from a supplier for $2.60 each and spends an additional $0.70 in variable operating costs per decal. The results of last months operations are as follows:

Sales revenue		$14,000
Cost of goods sold		5,200
Gross profit		8,800
Operating expenses		3,100
Operating income		$5,700

1. Calculate contribution margin per unit. (Round answer to 2 decimal places, e.g. 0.38.)

2. What is Wildhorses monthly breakeven point in units? In dollars? (Use your answer of breakeven units to calculate the breakeven point in dollars. Round Breakeven units and point in dollar to 0 decimal places, e.g. 25,000.)

3. What is Wildhorses margin of safety? (Round answers to 0 decimal places, e.g. 25,000.)