Comer Company produces and sells strings of colorful Indoor/outdoor lights for holiday display to retailers for $13.64 per string. The variable costs per string are as follows: Direct materials $1.87 Direct labor 1.70 Variable factory overhead 0.57 0.42 Variable selling expense Fixed manufacturing cost totals $671,012 per yoor. Administrative cost (all fixed) totals $190,320. Comer expects to sell 259,600 strings of light 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 pnce 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 or safety)