Zootsuit Inc. makes travel bags that sell for $$56$ each. For the coming year, management expects fixed costs to total $$320,000$ and variable costs to be $$42$ per unit.Compute the following: $($a$)$ break$-$even point in sales dollars using the contribution margin $($CM$)$ ratio; $($b$)$ the margin of safety and margin of safety ratio assuming actual sales are $$1,382,400$; and $($c$)$ the sales dollars required to earn net income of $$410,000.$