Margin of Safety Comer Company produces and sells strings of colorful indoor/outdoor lights for holiday display to retailers for $8.12 per string. The vanable costs per string are as follows: Direct materials Direct labor Vanable factory overhead Vanable selling expense $1.87 1.70 0.57 0.42 Fixed manufacturing cost totals $245,650 per year. Administrative cost (all foxed) totals $297,606. Comer expects to sell 225,000 strings of lights next year Required: 1. Calculate the break even point in units. 128,500 X units 2. Calculate the margn of safety in units. units 3. Calculate the margin of safety in dollars 4. Conceptual Connection: Suppose Comer actually expeniences a price decrease next year, while all other costs and the number of units sold remain the same. Would this increase or decrease nsk for the company? (Hint: Consider what would happen to the number of break-even units and to the margin of safety.) Increase