Harriett Company's budgeted sales are 19,000 units. Total fixed costs are $90,000, and contribution margin per unit Is $6.00. What Is the margin of safety?

14,000

7,500

4,000

5,000

Martin Corp. sells office machines at $480 per machine. The costs of each machine is as follows: Materials: $195 Direct Labor: 126 Variable Overhead: 51 Total fixed costs were $456,840. What is the break even point in machines?

952

1,228

4,230

5,458