Do It! Review 5-5 (Part Level Submission) Ivanhoe Company makes radios that sell for $30 each. For the coming year, management expects fixed costs to total $185,310 and variable costs to be $21 per unit. (b) Compute the margin of safety ratio assuming actual sales are $870,000. (Round margin of safety ratio to 2 decimal places, e.g. 10.50.) Margin of safety