Margin of Safety Head-First Company plans to sell 4,820 bicycle helmets at $70 each in the coming year Unit variable cost is $45 (indudes direct materials, direct labor, variable factory overhead, and variable selling expense) Total foxed cost equals $49,500 (includes foed factory overhead and foved selling and administrative expense). Break-even units equal 1,980, Required: 1. Calculate the maroin of safety in terms of the number of units. units 2. Calculate the margin of safety in terms of sales revenue