Break Even in Units and Sales Dollars, Margin of Safety Drake Company produces a single product. Last year's income statement is as follows: $1,346,400 Sales (22,000 units) Less: Variable costs 884,400 Contribution margin Less Fixed costs $462,000 256,300 $205,700 Operating income 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 12,205 units Break-even dollars X 2. What was the margin of safety in dollars for Drake Company last year Round your final answer to the nearest whole dollar