Comer Company produces and selis strings of colorful indoor/outdoor lights for holiday display to retallers for $15.95 per string. The variable costs per string are as follows: Fixed manufacturing cost totals $793,883 per yeac. Administrative cost (all fixed) totals $523,940. Comer expects to sell 199,400 string5 of Ught next year. Required: 1. Calculate the break-even point in units. units 2. Calculate the margin of safety in units. units 3. Calculate the margin of safety in dollars: 4. Conceptual Connection: Suppose Comer actually experiences a price decrease next year while all other costs and the number of units sold remain the same. Would this increase or decrease risk for the company? (Hint: Consider what would happen to the number of break-even units and to the margin of safety.)