first pic need help wth number 3( calculate the margin of safety)

second pic need help with wrong answers

Margin of Safety Comer Company produces and sells strings of colorful indoor/outdoor lights for holiday display to retailers for $14.62 per string. The variable costs per string an Direct materials $1.87 Direct labor 1.70 Variable factory overhead 0.57 Variable selling expense Fixed manufacturing cost totals $716,272 per year. Administrative cost (all fixed) totals $544,246. Comer expects to sell 223,200 strings of light next year. 0.42 Required: 1. Calculate the break-even point in units. 125,300 units 2. Calculate the margin of safety in units. 97,900 units 3. Calculate the margin of safety in dollars. 1,433,720 X 4. Conceptual Connection: Suppose Comer actually experiences a price decrease next year while all other costs and the number of units sold remain the same decrease risk for the company? (Hint: Consider what would happen to the number of break-even units and to the margin of safety.) Increase on Margin, Unit Amounts, Break-Even Units on on four independent companies follows. Calculate the correct amount for each answer blank. herwise instructed, round all total dollar figures (e.o., sales, total contribution margin) to the nearest dollar, breakeven or target units to the nearest unit, and unit costs ibution margins to the nearest cent. Round ratios to four significant digits. Use the minus sign to indicate an operating loss. Laertes Claudius Ophelia Fortinbras $15,000 15,600 $10,600 16,250 $11,700 $9,750 iable cost 5,3007 $5,000 Contribution margin $10,000 $3,900 5,300 6,500 ed cost $4,000 $4,452 9,500 6,136 $848 $500 $364 100 x ating income (loss) 3,000 units 1,300 units 125 units 1,000 units $5.00 $130.00 er unit 12 10.6 1.67 $9.00 le cost per unit 78 5.3 3.33 $3.00 bution margin per unit 52 5.3 66.67 X 4 bution margin ratio 25 40% 50 2,850 X units even units 1,333.33 X units 118 units 840 units