Head-First Company plans to sell 5,160 bicycle helmets at $74 each in the coming vear. Unit variable cost is $45 (includes direct materials, direct labor, variabie factory overhead, and variable selting expense). Total fixed cost equals $49,500 (includes fixed factory overhead and fixed selling and administrative expense), Break-even unts equal 1,707 Required: 1. Calculate the margin of safety in terms of the number of units. units 2. Calculate the margin of safety in terms of sales revenue