Zinnia Corp.s CEO wants a Margin of Safety that is 20% of Sales Revenue next year. Zinnias fixed costs are $210,000 and its average Contribution Margin (CM) per unit (kilo) is $35. Zinnia will make and sell one product with a market price of $140.00 per kilo (unit).

a) Calculate the Sales Revenue that Zinnia needs to break even next year (round to nearest $1).

b) Calculate Sales Revenue needed to achieve a Margin of Safety of 20% next year. (round to nearest $1).