1.70 Comer Company produces and sells strings of colorful Indoor/outdoor lights for holiday display to retailers for $13.72 per string. The variable costs per string are as follows: Direct materials $1.87 Direct labor Variable factory overhead Variable selling expense Fixed manufacturing cost totals $619,216 per year. Administrative cost (all fixed) totals $472,656. Comer expects to sell 235,400 strings of light next year. 0.57 0.42 Required: 1. Calculate the break-even point in units. X units 2. Calculate the margin of safety in units. X units 3. Calculate the margin of safety In dollars