Coors Company expects sales of $$560,000(7,000$ units at $$80$ per unit$).$ The company's total fixed costs are $$312,000$ and its variable costs are $$20$ per unit. Compute

$($a$)$ break$-$even in units and

$($b$)$ the margin of safety in dollars.

$\backslash$table$[[($a$)$ Break$-$even point in units$],[($b$)$ Margin of safety$]]$