Break-Even Units and Sales Revenue: Margin of Safety Dupli-Pro Copy Shop provides photocopying service. Next year, Dupli-Pro estimates it will copy 2,940,000 pages at a price of $0.08 each in the coming year. Product costs include: Direct materials $0.012 Direct labor $0.004 Variable overhead $0.002 Total fixed overhead $128,020 There is no variable selling expense; fixed selling and administrative expenses total $40,000. Required: In your computations that involve the contribution margin ratio, do not round the ratio. 1. Calculate the break-even point in units. units 2. Calculate the break-even point in sales revenue. $ 3. Calculate the margin of safety in units for the coming year. units 4. Calculate the margin of safety in sales revenue for the coming year. $ 5. What if the total selling and administrative expenses are reduced to $19,540? Recalculate the following: a. Break-even point in units units $ b. Break-even point in sales revenue c. Margin of safety in units for the coming year d. Margin of safety in sales revenue for the coming year units