Margin of Safety Head-First Company plans to sell 4,760 bicycle helmets at $68 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 unit equal 2,152 Required: 1. Calculate the margin of safety in terms of the number of units. 2. Calculate the margin of safety in terms of sales revenue