Aubrey Company produces a single product. Last year's income statement is as follows:

Sales (18,000 units)	$1,105,200
Less: Variable costs	739,800
Contribution margin	$365,400
Less: Fixed costs	254,700
Operating income	$110,700

Required:

1. Compute the break-even point in units and sales revenue. In your computations, round the contribution margin per unit to the nearest cent and round the contribution margin ratio to four decimal places. Round your final answers to the nearest whole unit or dollar.

Break-even units	12,547
Break-even dollars

2. What was the margin of safety in dollars for the Company last year? Round your final answer to the nearest whole dollar. $

Answer to 1 is not 770,373

Answer to 2 is not 334,827