Year Sales $()$ Total cost $()$

$202190000,80000$

$202210000086000$

Assuming that there is no changes in prices and variable costs and that the fixed expenses are incurred equally in the both years, calculate for the year $2022$; $(1)$ The profit$-$volume ratio, $(2)$ Fixed Cost, $(3)$ Breakeven Sales, and $(4)$ Margin of Safety.