5. Company Delta sells its product for $75 per unit. Fixed costs are $100,000 and variable costs are $30 per unit. Compute the CM per Unit, and the Break-Even Point in Units and dollars. Explain what the B-E Point means. CM per Unit Break-Even Point in Units - Break-Even Point in Dollars = Meaning of Break-Even Point: Given the information provided in this question, compute the Margin of Safety in dollars and as a percent of expected sales. Assume Company Delta is expecting sales of 6,000 units. Margin of Safety in Dollars - Margin of Safety % = Meaning of Margin of Safety