Fixed manufacturing cost totals $882,578 per year. Administrative cost (all fixed) totals $640,992. Comer expects to sell 219,500 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. Caiculate the margin of safety in dollars: 4. Canceptuat Connection: Suppose Conser actuatly expeniences 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.)