Current operating income for Bay Area Cycles Co. is $44,000 Seling price per unt is $100, the contribution margin ratio is 20%, and fixed expense is $176,000. Required: alculate Bay Area Cycle's break-even point in units at Break-even Break even dollars 2. Calculate Bay Area Cycle's margin of safety and margin of safety ratio Margin of safety Margin of safety ratio Hints References eBook & Resources