< Break-Even Units and Sales Revenue: Margin of Safety Dupli-Pro Copy Shop provides photocopying service. Next year, Dupli-Pro estimates it will copy 2,820,000 pages at a price of $0.06 each in the coming year. Product costs include: Direct materials Direct labor Variable overhead Total fixed overhead $0.009 $0.003 $0.001 $76,680 There is no variable selling expense; fixed selling and administrative expenses total $38,000. Required: In your computations that involve the contribution margin ratio, do not round the ratio. 1. Calculate the break-even point in units. 2,440,000 units 2. Calculate the break-even point in sales revenue. 146,406.23 X 3. Calculate the margin of safety in units for the coming year. 380,000 units