Use the following information to answer Questions $7$ & $8.$

Zero Company is planning the next year of operations and has just compiled the following Contribution Margin Income Statement:

CM Income Statement

Sales

Variable Costs

Contribution Margin

Less Fixed Costs

Total Income Before Tax

$\backslash$table$[[$Units Sold,Per Unit,Total$],[2,000\mathrm{.}00,$$$600\mathrm{.}00,$$$1,200,000\mathrm{.}00$