Zeta Company produces routers for retail sale. The routers sell for $80 per unit, and the variable costs per unit = $50. Total fixed costs = $24,000.

a. Calculate the breakeven point in units and the dollar breakeven point.

b. How many units must Zeta Company sell to earn a target income of $12,000?

c. At a sales level of $100,000, calculate the margin of safety in dollars.