Given the following information complete a CVP analysis for JPL$,$ Inc.:

$\backslash$table$[[$Unit sales,$11,200,$units$],[$Selling price per unit,$$75,$per unit$],[$Variable expenses per unit,$$45,$per unit$],[$Fixed expenses,$$210,000,]]$

Use the data to answer the following.

Compute the CM ratio and variable expense ratio

Selling price per unit

$$75$ per unit

Variable expenses per unit

$45$ per unit

Contribution margin per unit

per unit

CM ratio

Variable expense ratio

$2.$ Compute the break$-$even point

Break$-$even in unit sales

units

Break$-$even in dollar sales

$3.$ Compute the margin of safety