Munley Company estimates that variable costs will be 60% of sales and fixed costs will total $1,800,000. The selling price of the product is $10, and 570,000 units will be sold. Instructions Using the mathematical equation,

(a1)	Compute the break-even point in units.
(a2)	Compute the break-even point in dollars.
(b1)	Compute the margin of safety in dollars.
(b2)	Compute the margin of safety as a ratio.