1. Rice Company has a unit selling price of $630, variable costs per unit of $300, and fixed costs of $327,000.

Compute the break-even point in units using (a) the mathematical equation and (b) unit contribution margin. (Round answers to 0 decimal places, e.g. 1,225.)

2. For Flynn Company, variable costs are 66% of sales, and fixed costs are $173,000.

Compute the required sales in dollars needed to achieve management's target net income of $47,000. (Use the contribution margin approach.) (Round answer to 0 decimal places, e.g. 1,225.)

3. For Astoria Company, actual sales are $10,165,000, and break-even sales are $7,075,000. Compute the margin of safety in dollars.

Compute the margin of safety ratio. (Round margin of safety ratio to 0 decimal places, e.g. 1,225.)