Conduct a break-even analysis for Coca-Cola Company's new product line. The selling price per unit is $5, and the variable cost per unit is $3. Fixed costs associated with the product line amount to $50,000. Present the break-even point in units and dollars, as well as the margin of safety.

	Amount
Selling Price per Unit	$5
Variable Cost per Unit	$3
Fixed Costs	$50,000