Molander Corporation sells a sun umbrella used at resort hotels. Data concerning the next months 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 companys margin of safety in units and dollars.

2. Compute the companys margin of safety as a percentage of its sales.