Wiechart Industries had provided the data below. Assume the information is within the relevant range.

Sales $320,000

Variable Expenses 192,000

Fixed Expenses 121,600

Net Operating income 6,400

ANSWER THE FOLLOWING: Briefly show how you arrived at your answer.

1. What is the Break-even point in units?

2. What is the current Margin of Safety?

3. What is the contribution margin ratio?

4. By what amount will net operating income increase if sales increase by $2,000?