BRIEF EXERCISE 8-9 Computing Margin of Safety [LO1 - CC2; LO2 - CC8] Great Plain Brewery estimated its monthly break-even sales for 2023 to be 48,000 units, priced at $40 each. Its actual sales for the year amounted to $24,500,000 and actual monthly fixed expenses were $200,000. Required: 1. Compute the annual margin of safety in units and dollars. 2. Compute the contribution margin per unit