1. Chao Corp. reported the following data for the current year to make 10,000 units:

Sales	$100.00 /unit
Variable Costs:
Manufacturing	$40.00 / unit
Sales commissions	20.00 / unit
Fixed Costs (total dollars):
Rent	$186,000
Administrative	68,000
Advertising	36,000

1. Calculate the breakeven point in number of units.
2. Calculate the breakeven sales (revenue) dollars if Chao Corp. has a Net Income target of $120,000 and an income tax rate of 40%.
3. Calculate Margin of Safety in sales dollars if current sales are $1,000,000