Fixed manufacturing cost totals $196,287 per year. Administrative cost (all fixed) totals $142,233. The company expects to sell 135,300 strings of light next year. Required: 1. Calculate the break-even point in units. units 2. Calculate the margin of safety in units. units 3. Calculate the margin of safety in dollars. $ 4. Conceptual Connection: Suppose Ciganda actually experiences a price decrease next year while all other costs and the number of units sold remain the same. Would this increase or decrease risk for the company? (Hint: Consider what would happen to the number of break-even units and to the margin of safety.)