BUS 208 - Principles of Accounting || Homework Assignment 8 Chapter 21 Currently, the unit selling price of a product is $100, the unit variable cost is $75 and the total fixed costs are $235,000. a. Compute the current break-even sales in units. b. Compute the anticipated break-even sales in units, assuming that the unit selling price is increase to $115 and all costs remain constant. c. If a company has a break-even point of $380,000 of sales, and has $455,000 in actual sales, what is the margin of safety express in dollars and as a percentage of sales? d. If the margin of safety for a company was 20%, fixed costs were $80,000 and variable costs were 75% of sales, what was the amount of actual sales in dollars? (Hint: Determine the break-even in sales dollars first.)