James House is planning on starting a cleaning services business but has not decided whether he should focus on residential clients or commercial clients. His estimates of revenue. variable expenses, and fixed expenses are shown below. Residential Commercial Revenue 5 90 per hour $ 100 per hour Variable expense $94 per hour $50 per hour 59,600 per month $10,400 per month Lxed expense Required: 1. Calculate the number of break even hours for residential clients and commercial clients (Round your answers to 1 decimal place.) hours Break-even hours for residential clients Break-even hours for commercial clients nous 2. Assume that James decides to focus on commercial clients and his business is operating at 255 hours per month Calculate the margin of safety both in dollars and as a percentage of sales. (Round percentage answer to 1 decimal place.) Margin of safety in dollars) Margin of safety as a percentage of