University Pizza delivers pizzas to the dormitories and apartments near a major state university. The company's annual fixed expenses are $54,000. The sales price of a pizza is $10, and it costs the company $6 to make and deliver each pizza. Assume no income tax. (4 X 2 = 8 points)

a) Compute the company's break-even point in units.

b) What is the contribution margin ratio?

c) Compute the break-even sales revenue.

d) How many pizzas must the company sell to earn a target net profit of $60,000?