QUESTION 26 The following data is available from a recent month for Smith Company, which currently sells only one product: Total Sales (450 units) 90,000 Total Variable Expenses 40.500 Contribution Margin 49,500 Total Fixed Expenses 35.200 Net Income 14,300 Required: A Calculate the breok-even point in units and dollars. B. Given the sales level of 450 units, what is Smith's margin of safety? C. Assume Smith wants a monthly net income of $44,000, how many units would Smith have to seil? (Show supporting computations)