Aussie Boomerangs Inc. has three models of boomerangs that they sell online throughout the world: the Standard, the Superior and the Supreme models. Present revenue, cost and sales for the three models follow:

	Standard	Superior	Supreme
Selling Price	$15	$45	$100
Variable costs	$9	$36	$20
Units sold annually	20,000	10,000	5,000

Fixed expenses total $475,800 per year.

Required:

1. Assuming the sales mix that is given above, calculate the breakeven point in units.

Compute the Companys margin of safety in sales dollars