Current operating income for Bay Area Cycles Company is $30,000. Selling price per unit is $100, the contribution margin ratio is 30%, and fixed expense is $120,000. Required: 1. Calculate Bay Area Cycle's breakeven point in units and total sales dollars. 2. Calculate Bay Area Cycle's margin of safety and margin of safety ratio. Note: Round your percentage answer to nearest whole percent. 1. Breakeven units 1. Breakeven dollars 2. Margin of safety 2. Margin of safety ratio. %