Answer:
Contribution margin per unit
A =  $120
B =    $3,000
C =  $3,132
Contribution margin ratio
A = 60%
B =   75%
C = 60%
Units to break even
A =  610 units
B =    220 units
C = 1,200 units
Sales dollars to break even
A = $122,000
B =   $880,000
C = $6,264,000
Units to achieve target profit
A = 2,833 units
B = 1220 units
C = 2,200 units
Explanation:
Contribution margin per unit
Contribution margin = Sales - Variable Costs
                                                A              B                 C
Sales price per unit           $200      $4,000        $5,220
Variable costs per unit      ($80)     ($1,000)      ($2,088)
Contribution Margin          $120      $3,000         $3,132
Contribution margin ratio
Contribution margin ratio = Contribution / Sales × 100
A = $120 / $200 × 100
    = 60%
B =   $3,000  / $4,000 × 100
    = 75%
C = $3,132 / $5,220 × 100
    = 60%
Units to break even
Units to break even = Fixed Cost ÷ Contribution margin per unit
A = $73,200 ÷  $120
    = 610 units
B =   $660,000  ÷   $3,000
    = 220 units
C = $3,758,400 ÷   $3,132
    = 1,200 units
Sales dollars to break even
Units to break even = Fixed Cost ÷ Contribution margin ratio
A = $73,200 ÷  60%
    = $122,000
B =   $660,000  ÷   75%
    = $880,000
C = $3,758,400 ÷   60%
    = $6,264,000
Units to achieve target profit
Units to achieve target profit = Fixed Cost + Target Profit ÷ Contribution margin per unit
A = $73,200 + 266,760 ÷  $120
    = 2,833 units
B =   $660,000 + 3,000,000  ÷   $3,000
    = 1220 units
C = $3,758,400 + 3,132,000 ÷   $3,132
    = 2,200 units