Margin of safety Organic Health Care Products Inc. expects to maintain the same Inventories at the end of 2048 as at the beginning of the year. The total of all production costs for the year is therefore assumed to be equal to the cost of goods sold. With this in mind, the various department heads were asked to submit estimates of the costs for their departments during 20Y8. A summary report of these estimates is as follows: Estimated Fixed Cost Estimated Variable Cost (per unit sold) Production costs: $ 8.00 Direct materials Direct labor 3.00 Factory overhead $ 200,000 1.50 Selling expenses: Advertising Sales salaries and commissions 1,450,000 - 93,000 1.85 Travel 340,000 2,000 0.10 Miscellaneous selling expense Administrative expenses: Office and officers' salaries 300,000 Supplies 10,000 0.50 Miscellaneous administrative expense 5,000 0.05 Total $2,400,000 $15.00 It is expected that 400,000 units will be sold at a price of $25 a unit. Maximum sales within the relevant range are 500,000 units. Determine the following based upon the estimates for 20YB: units 1. Margin of safety for 2018 in units of sales. 2. Margin of safety for 20Y8 in dollars of sales . 3. Margin of safety for 20Y& expressed as a percentage of sales. $ yo