Margin of Safety Comer Company produces and sells strings of colorful indoor/outdoor lights for holiday display to retailers for $16.97 per string. The variable costs per string are as follows: Direct materials Direct labor Variable factory overhead Variable selling expense $1.87 1.70 0.57 0.42 Fixed manufacturing cost totals $797,963 per year. Administrative cost (all fixed) totals $642,838. Comer expects to sell 207,300 strings of light next year. Required: 1. Calculate the break-even point in units. units 2. Calculate the margin of safety in units. units 3. Calculate the margin of safety in dollars