Break-Even Units and Sales Revenue: Margin of Safety Dupli-Pro Copy Shop provides photocopying service. Next year, Dupli-Pro estimates it will copy 2,960,000 pages at a price of $0.1 each in the coming year. Product costs include: Direct materials Direct labor Variable overhead Total fixed overhead $0.015 $0.005 $0.002 $159,240 There is no variable selling expense; fixed selling and administrative expenses total $42,000. Required: In your computations that involve the contribution margin ratio, do not round the ratio. 1. Calculate the break-even point in units. 2,580,000 units 2. Calculate the break-even point in sales revenue. 258,000 3. Calculate the margin of safety in units for the coming year. 2,378,760 X units 4. Calculate the margin of safety in sales revenue for the coming year. 0X 5. What if the total selling and administrative expenses are reduced to $16,260? Recalculate the following: a. Break-even point in units b. Break-even point in sales revenue c. Margin of safety in units for the coming year 2,250,000 units 225,000 330,000 X units d. Margin of safety in sales revenue for the coming year 33,000 X