10.00 points Mini-Exercise 12-5 Break-even analysis LO 9, 11 Current operating income for Bay Area Cycles Co. is $24,000. Selling price per unit is $100, the contribution margin ratio is 30%, and fixed expense is $96,000. Required: 1. Calculate Bay Area Cycle's break-even point in units and total sales dollars Answer is complete but not entirely correct. 960 Break-even units Break-even dollars 32,000 2. Calculate Bay Area Cycle's margin of safety and margin of safety ratio. Margin of safety Margin of safety ratic