I'd like help with the following problem, but please explain how you arrive at your answers. Thank you.

Exercise 5-11 Break-Even Analysis; Target Profit; Margin of Safety; CM Ratio [LO1, LO3, LO5, LO6, LO7]
Pringle Company distributes a single product. The companys sales and expenses for a recent month follow:
		Total			Per Unit
Sales	$	304,000		$	20
Variable expenses		212,800			14
Contribution margin		91,200		$	6
Fixed expenses		74,400
Net operating income	$	16,800
Required:
1. What is the monthly break-even point in units sold and in sales dollars? (Omit the "$" sign in your response.)
Break-even point in unit sales	units
Break-even point in sales dollars	$
2. Without resorting to computations, what is the total contribution margin at the break-even point? (Omit the "$" sign in your response.)
Total contribution margin	$
3. How many units would have to be sold each month to earn a target profit of $31,800? Use the formula method.
Units sold
Refer to the original data. Compute the company's margin of safety in both dollar and percentage terms. (Round your percentage answer to 2 decimal places. Omit the "$" and "%" signs in your response.)
	Dollars	Percentage
Margin of safety	$	%
5. What is the companys CM ratio? If monthly sales increase by $63,000 and there is no change in fixed expenses, by how much would you expect monthly net operating income to increase? (Omit the "$" and "%" signs in your response.)
CM ratio	%
Net operating income increases by	$