Sales $4,000,000 Less variable expenses 2,800,000 Contribution margin 1,200,000 Less fixed expenses 720,000 Net income $480,000 The company has no beginning or ending inventories. A total of 80,000 units were produced and sold last month. What is the company's contribution margin ratio? What is the company's break-even in units? If sales increase by 400 units, how much should net income increase? How many units would the company have to sell to attain target profits of $600,000? What is the company's margin of safety in dollars?