TheCarla VistaCompany sells sports decals that can be personalized with a player's name, a team name, and a jersey number for $7.00each.Carla Vista's variable costs are the $2.70it pays its supplier for each decal and $0.60in operating costs to personalize and sell each decal. The results of last month's operations are as follows:

Sales revenue $14,000

Cost of goods sold5,400

Gross profit8,600

Operating expenses4,382

Operating income$4,218

Contribution margin per unit 3.7

What isCarla Vista's 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.)

Breakeven point 860 unit

Breakeven sale 6020

What isCarla Vista's margin of safety?(Round answers to 0 decimal places, e.g. 25,000.)