Brief Exercise 8-9 Computing Margin of Safety (L01 - CC2, LO2-CC8) Brewer Corporation estimated its quarterly break-even sales for 2017 to be 45,800 units, priced at $38 each. Its actual sales for the year amounted to $7.752,000 and actual quarterly fixed expenses were $618,250 Required: 1. Compute the annual margin of safety in units and dollars. Annual margin of safety in units Annual margin of safety in dollars 2. Compute the contribution margin per unit (Round your answer to 2 decimal places.) Contribution margin per unit