Margin of Safety Head-First Company plans to sell 4,770 bicycle helmets at $72 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 ficed factory overhead and fixed selling and administrative expense). Break-even units equal 1,833 Required: 1. Calculate the margin of safety in terms of the number of units. units 2. Calculate the margin of safety in terms of sales revenue. Degree of Operating Leverage 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). Operating income at 5,000 units sold is $100,500. Required: Calculate the degree of operating leverage. (Round your answer to the nearest tenth.) Dartmouth Company produces a single product with a price of $10, variable cost per unit of $6, and total fixed cost of $8,400. Dartmouth's break-even point in units (round your answer to the nearest whole number) a is 2,090. bis 2,120. c. is 2.110. d. is 2,100. e cannot be determined from the information given