Comer Company produces and sells strings of colorful indoor/outdoor lights for holiday display to retailers for $15.32 per string. The variable costs per string are as follows: Fixed manufacturing cost totals $687,564 per year. Administrative cost (all fixed) totals $581,040. Comer expects to sell 237,800 strings of light next year. Required: 1. Calculate the break-even point in units. X units 2. Calculate the margin of safety in units. X units 3. Calculate the margin of safety in dollars. X