Breakeven point where from/how calculated is the breakeven point?

Break-even Point in units 849.19 Break-even in dollars $424,594 Reconciliation of NOI NOI variable = +fixed MOH per unit * change in inventory equals NOI absorption Margin of Safety in units 176.54 Margin of Safety in dollars $88,267.70 Margin of Safety percentage 17.21% 24.47227.71\begin{tabular}{rr} $ & 23,991.79 \\ \hline & 5,573.14 \\ \hline & $29,564.93 \\ \hline \end{tabular}