Biotech Wiring Inc. manufactures one type of computer speaker. The average selling price is $119 per computer speaker. The average variable cost amounts to $47 per computer speaker. The company's fixed costs are $21,000 per month. Required: a) Calculate the monthly volume sales needed to break-even. Break-Even Point (Units) 292 4 5 b) if the company's current monthly sales amount is $138,000, what is the margin of safety in dollars and in units? 6 -8 Margin of safety (units) 868 59