$1.87 Margin of Safety Comer Company produces and sells strings of colorful Indoor/outdoor lights for holiday display to retailers for $16.28 per string. The variable costs per string are as follows: Direct materials Direct labor 1.70 Variable factory overhead Variable selling expense Fixed manufacturing cost totals $820,400 per year. Administrative cost (all fixed) totals $533,260. Comer expects to sell 223,000 strings of light next year. 0.5% 0.42 Required: 1. Calculate the break-even point in units. units 2. Calculate the margin of safety in units. units 3. Calculate the margin of safety in dotars