Margin of Safety Head-First Company plans to sell 5,150 bicycle helmets at $66 each in the coming year. Unit varsable 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 2,357. Required: 1. Calculate the margin of safety in terms of the mumber of units X units 2. Calculate the margin of safety in terms of sales revenue. 169,818 X