Gladstorm Enterprises sells a product for $52 per unit. The variable cost is $33 per unit, while fixed costs are $20,216. Determine the following: Round your answers to the nearest whole number.

a.Break-even point in sales

_________ units

b.Break-even point in sales units if the selling price increased to $61 per unit

__________ units

Steven Company has fixed costs of $469,154. The unit selling price, variable cost per unit, and contribution margin per unit for the company's two products are provided below.

Product Selling Price per Unit Variable Cost per Unit Contribution Margin per Unit

X $1,392 $522 $870

Y 731 391 340

The sales mix for Products X and Y is 60% and 40%, respectively. Determine the break-even point in units of X and Y.Round answers to the nearest whole number.

___________ units of X

___________ units of Y

Dean Company has sales of $180,000, and the break-even point in sales dollars is $109,800. Determine the company's margin of safety percentage.Round answer to the nearest whole number.

_________%