Calculate the hotel's margin of safety $($both in units and in sales dollars$)$ ?for Many Glacier Hotel, assuming the same facts as in Requirement $3,$ ?and assuming that it sells $650$ ?canoes and $2,400$ ?paddles next year.

The total MOS units equal :

The MOS in sales dollars equals :

Integrative Exercise Cost Behavior and Cost-Volume-Profit Analysis for Many Glacier Hotel Using the High-Low Method to Estimate Variable and Fixed Costs Located on Swiftcurrent Lake in Glacier National Park, Many Glacier Hotel was built in 1915 by the Great Northern Railway. To supplement its lodging revenue, the hotel decided to begin manufacturing and selling small wooden canoes decorated with symbols hand painted by Native Americans living near the park. The canoes were a great success, so a couple of years later the hotel began manufacturing and selling paddles. Many hotel guests purchase a canoe and paddles for use in self-guided tours of Swiftcurrent Lake. Because production of the two products began in different years, the canoes and paddles are produced in separate production facilities and employ different laborers. Each canoe sells for $540, and each paddle sells for $60. About 15 years ago, a fire destroyed the hotel's accounting records. A new system put into place before the next season provides the following aggregated data for the hotel's canoe and paddle manufacturing and marketing activities (Years 1 through 12 give the data for the years in which the new accounting system was active): Manufacturing Data Number of Total Canoe Canoes Manufacturing Number of Paddles Total Paddle Manufacturing Year Manufactured Costs Year Manufactured Costs 1 250 $103,000 1 900 $38,500 2 240 115,000 2 1,200 49,000 3 275 128,000 3 1,000 44,000 4 310 114,000 4 1,100 45,500 5 350 141,500 5 1,400 52,000 6 380 132,000 6 1,700 66,500 7 415 146,500 7 1,720 66,300 8 430 132,000 8 1,850 71,750 9 450 146,100 9 1,900 72,000 10 470 155,000 10 2,020 78,900 11 480 136,000 11 2,050 78,200 12 500 167,000 12 2,200 84,000 Manufacturing Data Number of Total Canoe Number of Total Paddle Canoes Year Sold Marketing Costs Paddles Year Sold Marketing Costs 1 250 $45,000 1 900 $7,500 2 240 47,000 2 1,200 9,000 3 275 43,000 3 1,000 8,000 4 310 51,000 4 1,100 8,500 5 350 62,000 5 1,400 10,000 6 380 53,000 6 1,700 11,500 7 415 68,500 7 1,720 11,600 8 430 63,000 8 1,850 12,250 9 450 65,000 9 1,900 12,500 10 470 67,000 10 2,020 13,100 11 480 52,000 11 2,050 13,250 12 500 73,000 12 2,200 14,000 Required: