Glacial Company estimates that variable costs will be58.8% 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.)

(1)Break-even sales _____ ?units

break-even sales $_______?

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.)

(1)Margin of safety$ ___________?

(2)Margin of safety ratio ____________?