Margin of Safety Comer Company produces and sells strings of colorful indoor/outdoor lights for holiday display to retailers for $14.94 per string. The variable costs per string are as follows: Direct materials $1.87 1.70 Direct labor Variable factory overhead 0.57 Variable selling expense 0.42 Fixed manufacturing cost totals $676,776 per year. Administrative cost (all fixed) totals $568,824. Comer expects to sell 226,100 strings of light next year. Required: 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