XYZ Company makes one product and has provided you, the managerial accountant, with the following information for August $2012.$

Selling price per Unit $$100$

Variable cost per Unit $ $60$

Total fixed costs $$32,000$

a$)$ Compute the break$-$even point in units using mathematical equation method. Show your work here.

b$)$ Compute the break$-$even point in units using contribution margin method. Show your work here.

c$)$ Compute the break$-$even point in dollars. Show your work here.

d$)$ Compute the number of units needed to produce a target net income of $$20,000.$ Show your work here.

e$)$ Compute the CM ratio at the break$-$even point. Show your work here.

f$)$ Compute the margin of safety ratio assume actual sales revenue is $$200,000.$