Miller Metal Co. makes a single product that sells for $44 per unit. Variable costs are $25.5 per unit, and fixed costs total $65,890 per month.

Required:

a.Calculate the number of units that must be sold each month for the firm to break-even.(Do not round intermediate calculations.)

b.Assume current sales are $403,000. Calculate the margin of safety and the margin of safety ratio.(Round intermediate calculations to the nearest whole number.)

I was able to figure out A. But with B I am having issues getting the Margin of Safety. I was able to understand and calculate the Margin of Ratio.