Cornerstone Exercise 16.6 (Algorithmic) Break-Even Units and Sales Revenue: Margin of Safety Dupli-Pro Copy Shop provides photocopying service. Next year, Dupli-Pro estimates it will copy 3,010,000 pages at a price of $0.1 each in the coming year. Product costs include: Direct materials $0.015 Direct labor $0.005 Variable overhead $0.002 Total fixed overhead $165,260 There is no variable selling expense; fixed selling and administrative expenses total $43,000. Required: In your computations that involve the contribution margin ratio, do not round the ratio. 1. Calculate the break-even point in units. units 2. Calculate the break-even point in sales revenue. $ 3. Calculate the margin of safety in units for the coming year. units 4. Calculate the margin of safety in sales revenue for the coming year. $ 5. What if the total selling and administrative expenses are reduced to $15,700? Recalculate the following: a. Break-even point in units units b. Break-even point in sales revenue $ c. Margin of safety in units for the coming year units d. Margin of safety in sales revenue for the coming year $