Coors Company expects sales of $646,000 (7,600 units at $85 per unit). The company's total fixed costs are $256,000 and its variable costs are $45 per unit. Compute (a) break-even in units and (b) the margin of safety in dollars. (a) Break-even point in units (b) Margin of safety Viva sells its waterproof phone case for $95 per unit. Fixed costs total $228,000, and variable costs are $38 per unit. (1) Determine the contribution margin per unit. Contribution margin (2) Determine the break-even point in units. Numerator: 1 ' per unit per unit per unit Denominator: Break Even Units Break even units O