For Martinez Company, actual sales are $680,000, and break-even sales are $510,000. (a) Compute the margin of safety in dollars. Margin of safety $ Swifty Corporation has fixed costs of $2,751,500. It has a unit selling price of $8.80, unit variable costs of $5.30, and a target net income of $1,564,000. Compute the required sales in units to achieve its target net income. Required sales units