1. TravelMasters Inc. makes travel bages that sell for $80 each. For the coming year, management expects fixed costs to total $345000 andvariable costs to be $26 per unit. Compute the margin of safety in dollars assuming actual sales are $824000?

2. Jessie's Company has a unit selling price of $385, variable costs per unit of $156, and fixed costs of $148000. Compute the break-even point in dollars?

3. Jessie's Company has a unit selling price of $325, variable costs per unit of $132, and fixed costs of $179000. Compute the break-even point in units?