Margin of Safety

Head$-$First Company plans to sell $5,000$ bicycle helmets at $$75$ each in the coming year. Unit variable cost is $$45($includes direct materials, direct labor, variable factory overhead, and variable selling expense$).$ Total fixed cost equals $$49,500($includes fixed factory overhead and fixed selling and administrative expense$).$ Break$-$even units equal $1,650.$

Required:

Calculate the margin of safety in terms of the number of units. units

Calculate the margin of safety in terms of sales revenue.

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