Exerclse $5-18($Static$)$ Break$-$Even and Target Profit Analysls; Margin of Safety; CM Ratlo $[$LO$5-1,$ LO$5-2,$ LO$5-4,$ LO$5-5,$ LO$5-6]$

Menlo Company distributes a single product. The company's sales and expenses for last month follow.

$\backslash$table$[[,,$Per$],[$Sales$,$Total,Unit$],[$Variable expenses,$$450,000,$$$30.$ The rest of the numbers include $$180,000,12,$ $$270,000,$ $$18,216,000,54,000.$