Example 5.2 Orion recently reported sales revenues of OMR 800,000, a total contribution margin of OMR 300,000, and fixed costs of OMR 180,000. If sales volume amounted to 10,000 units, Find the company's variable cost per unit. Example 5.3 Narchie sells a single product for OMR 50. Variable costs are 60% of the selling price, and the company has fixed costs that amount to OMR 400,000. If Narchie sells 24,000 units, calculate its safety margin. Margin of safety in Current Sales - Breakeven Sales Dollars Margin of Safety in Units Current Sales Units - Breakeven Point Units