B.

(1) Margin of safety in dollars

(2) Margin of safety ratio

2.

Glacial Company estimates that variable costs will be 65.0% of sales, and fixed costs will total $698,000. The selling price of the product is $4.60. (b) Compute the break-even point in (1) units and (2) dollars. (Round intermediate calculation to 1 decimal place, e.g. 52.8 and final answers to O decimal places, e.g. 5,275) (1) Break-even sales units (2) Break-even sales d