4-44 Cost-Volume-Profit Equation, Basic Concepts, Solving for Unk Company produces hand cream in plastic jars. Each jar sells for $3.40. 1 ach jar (materials, labor, and overhead) totals $2.55. The total fixed cost e most recent year, 81,600 jars were sold. tis the break-even point in units for Legrand? What is the margin of safety ost recent year? are an income statement for Legrand's most recent year many units must be sold for Legrand to earn a profit of $25,500? t is the level of sales dollars needed for Legrand to earn operating inconm ?? 231