The year end income statement for Sophie Corporation is presented below:

Sophie Corporation Income Statement For the Year Ended December 31, 2019
Sales (420 units)		$37,800
Cost of Goods Sold
Labor	$9,450
Material	$11,340
Fixed Overhead	$1,890	$22,680
Gross Profit		$15,120
Administrative Expense
Fixed	$5,670
Variable	$3,780	$9,450
Operating Income		$5,670

Do not enter dollar signs or commas in the input boxes. Round all answers to the nearest whole number. For Unit calculations round your answers up to the nearest whole number.

a) Calculate the Contribution Margin and Operating Income for the year. Contribution Margin: $ Operating Income: $ b) Calculate the contribution margin ratio. Contribution Margin Ratio: % c) Calculate the break-even sales and break-even units. Break-even units: Break-even sales: $ d) Suppose the company would like to generate an operating profit of $5,000. Determine the revenue that is needed to obtain this target, and calculate the number of units that need to be produced to meet this goal. Target units: Target sales: $ e) Given the company's current yearly sales amount is $37,800, what is the margin of safety in dollars and in units? Margin of Safety (units): Margin of Safety (Dollar): $