Margin of Safety Comer Company produces and sells strings of colorful Indoor/outdoor lights for holiday display to retailers for $15.91 per strinig. The variable costs per string are as follows: Direct materials $1.37 Direct labor 1.70 Variable factory overhead 0.57 Variable selling expense 0.42 Fixed manufacturing cost totals $816,956 per year. Administrative cost (all fixed) totals $603,589. Comer expects to sell 209,400 strings of light next year. Required: 1. Calculate the break-even point in units 105,500 X units 2. Calculate the margin of safety in units. 136,000 X units 3. Calculate the margin of safety in dollars 1,294,720 X