Iron Manufactures decorative iron railings. In Preparing for next year's operations, management has developed the following estimates: Total Per Unit Sales (20,000 units) $ 1,000,000 $50 Direct Materials $ 200,000 $ 10 Direct Labor (variable) $ 50,000 $2.50 Manufacturing Overhead: Variable $ 70,000 $ 3.50 Fixed $ 80,000 $4 Selling & Administrative: Variable $ 100,000 $ 5 Fixed $ 30,000 $ 1.50 Required: 1 - Unit contribution margin 2- Contribution margin ratio 3- Break even in dollar sales 4- Break even in unit sales 5- Margin of safety percentage 6- Margin of safety in amount