Top Ten Inc. sells indoor cameras with a unit selling price of $70, a variable cost per unit of $38.50, and a contribution margin ratio of 45%. The total fixed costs for the next year to be $787,500. 

Please answer the following questions. 

How much is the contribution margin per unit? 

How many units must the company sell to break-even?

How much total sales dollars are necessary to break-even? 

If Top Ten, Inc. wants to earn $63,000 in net income, how many units must the company sell? Top Ten, Inc. plans to sell 31,000 units. What is Top Ten's margin of safety in sales dollars? When Top Ten, Inc. has actual sales of $2,333,250. 

What is its margin of safety ratio?