Glacial Company estimates that variable costs will be 58.8% of sales, and fixed costs will total $677,000. The selling price of the product is $5.10. Compute the break-even point in (1) units and (2) dollars. (Round answers to 0 decimal places, e.g. 5,275.) Assuming actual sales are $2,427,000, compute the margin of safety in (1) dollars and (2) as a ratio. (Round ratio to 0 decimal places, e.g. 20.)