Miller Metal Co, makes a single product that sells for $41 per unit. Variable costs are $26.1 per unit, and fixed costs total $65,060 per month Required: Calculate the number of units that must be sold each month for the firm to break even. (Do not round your intermediate calculations.) Break-even volume units Assume current sales are $420,000. Calculate the margin of safety and the margin of safety ratio. Margin of safety Margin of safety ratio %