Molander Corporation sells a sun umbrella used at resort hotels. Data concerning the next month$$s budget are given below:

Selling price $ $48$ per unit

Variable expense $ $28$ per unit

Fixed expense $ $30,000$ per month

Unit sales $ $96,000$ per month

Required:

$1.$ Compute the company$$s margin of safety in units and dollars.

$2.$ Compute the company$$s margin of safety as a percentage of its sales.