$520 Marshall & Company produces a single product and recently calculated their break-even point as shown below. Current Units Sold 405 Sales Price per Unit Variable Cost per Unit $375 Contribution Margin per Unit $145 Fixed Costs $3,625 Break-Even (in units) Contribution Margin Ratio 28% Break-Even (in dollars) $13,000 What would Marshall's target margin of safety point be in units and dollars if they required a $14,500 margin of safety? 25 Target margin of safety 55,000.0 X units