$\backslash$table$[[4,$Unit sales,,$10,000,$units$],[5,$Selling price per unit,$$,60,$per unit$],[6,$Variable expenses per unit,$$,42,$per unit$],[7,$Fixed expenses,$$,144,000,],[8,$Target Profit,$$,1,700,000,]]$

Required:

Compute the $CM$ ratio and variable expense ratio.

$\backslash$table$[[$Contribution margin per unit,$],[,],[$CM ratio,$],[$Variable expense ratio,$]]$

Compute the break$-$even.

$\backslash$table$[[$Break$-$even in unit sales$],[$Break$-$even in dollar sales$]]$

Compute the target profit.

$\backslash$table$[[$Target profit in unit sales$],[$Target profit in dollar sales$]]$

Compute the margin of safety with the original data.

Margin of safety in dollars

Margin of safety in units

Margin of safety percentage