hi, I am very lost on this problem. It has no examples in the book to explain this. I have the answer to this problem but can figure how to get it. Hope someone can explain, can you give me some help on how to begin. Thanks

The book explains MOS in dollars and MOS percentage.

Problem: If the company want MOS to equal $40,000, it will need to sell about (in units):

Sales... 3,600 units
Selling price... $50 per unit
Variable expense... $15 per unit
Fixed expenses... $40,530

Answer:
a) 1,158 units
b) 1,958 units, it should be this answer.
c) 2,300 units
d) 800 units

Income Statement
Sales: 180,000
Variable exp 54,000
CM 126,000
Fix 40,530
Net Inc (126,000 - 40,530) = 86,530

CM Ratio: 0.7
Break-even: (40,530 / 35) = 1158

Margin of Safety = (Actual Sales - Break Even sales) x Sales price per unit

$40,000 = (x - 1158) x $50
Now calculate for x and you get 1958 units