Current operating income for Bay Area Cycles Co. is $56.000. Selling price per unit is 100, the con tribu tion ma n ratio s 20% and fixed expense is $228,000. Required 1. Calculate Bay Area Cycle's break-even point in units and total sales dollars. Break-even units Break-even dollars 2. Calculate Bay Area Cycle's margin of safety and margin of safety ratio. Margin of safety Margin of safety ratio