Cullumber Company estimates that variable costs will be 70% of sales, and fixed costs will total $468,000. The unit selling price of the product is $5. Compute the break-even point in (1) sales units and (2) sales dollars. (Round per unit calculation to 2 decimal places, e.g. 15.25 and final answer to 0 decimal places, e.g. 5,275.) (1) Break-even point units (2) Break-even point $ eTextbook and Media Assuming actual sales are $2 million, compute the margin of safety (1) in dollars and (2) as a ratio. (1) Margin of safety $ (2) Margin of safety ratio %