During the current year, Vanguard Company sold 80,000 of its only product at a selling price of $60 per unit. Variable costs were $18 per unit, and Vanguard's margin of safety for the year was 25,000 units. Required: 1) Calculate Vanguard's margin of safety ratio for the current year. 2) What was the amount of Vanguard's fixed costs for the current year