Comer Company produces and sells strings of colorful indoor outdoor lights for holiday display to retailers for dollar8.47 per string. The variable costs per string are as follows: Direct materials dollar1.87 Direct labor 1.70 Variable factory overhead 0.57 Variable selling expense 0.42 Fixed manufacturing cost totals dollar269, 399 per year. Administrative cost (all fixed) totals dollar21, 922. Comer expects to sell 207, 900 strings of light next year. Required: Calculate the break-even point in units. units Calculate the margin of safety in units. units Calculate the margin of safety in dollars Conceptual Connection: Suppose Comer actually experiences a price decrease next year while a other costs and the number of units sold remain the same. Would this increase or decrease risk for the company