VI. The following information describes a product expected to be produced and sold by Hadley Company:

selling price.......................$80 per unit

variable costs....................$32 per unit

Toatal fixed costs...............$ 630,000

Required: (a) calculate the contribution margin in units. (b) calculate the break-even point in units and in dollar sales. (c) What dollar amount of sales would be necessary to achieve an income of $120,000?