Do It! Review 5-5 Wildhorse Company makes radios that sell for $30 each. For the coming year, management expects fixed costs to total $253,440 and variable costs to be $18 per unit. Compute the break-even point in dollars using the contribution margin (CM) ratio. Break-even point Compute the margin of safety ratio assuming actual sales are $880,000. (Round margin of safety ratio to 2 decimal places, e.g. 10.50.) Margin of safety % Compute the sales dollars required to earn net income of $178,560. Required sales