Mabo Company makes calculators that sell for $20 each. For the coming year, management expects fixed costs to total $220,000 and variable costs to be $9 per unit. Compute: Break-even point in units using the mathematical equation. Break-even point in dollars using the contribution margin (CM) ratio. Margin of safety percentage assuming actual sales are $500,000. Sales required in dollars to earn net income of $165,000. Mabo Company makes calculators that sell for $20 each. For the coming year, management expects fixed costs to total $220,000 and variable costs to be $9 per unit