Carla Vista Company estimates that variable costs will be 50% of sales, and fixed costs will total $960,000. The selling price of the product is $5. (b) Your answer is correct. Calculate the break-even point in units and dollars. Your answer is incorrect. Assuming actual sales are $2,560,000, calculate the margin of safety in dollars and as a ratio. Margin of safety Margin of safety ratio $ % eTextbook and Media