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Learning Objective: 5-8 Calculate and interpret the margin of safety measure Information concerning a product produced by Ender Company appears here: Sales price per unit Variable cost per unit Total annual fixed manufacturing and operating costs $ $ 172 93 $521,400 Required Determine the following: a. Contribution margin per unit. b. Number of units that Ender must sell to break even. c. Sales level in units that Ender must reach to earn a profit of $165,900. d. Determine the margin of safety in units, sales dollars, and as a percentage. Reg A to C Req D a. Contribution margin per unit. b. Number of units that Ender must sell to break even. c. Sales level in units that Ender must reach to earn a profit of $165,900. per unit a. Contribution margin b. Break-even in units c. Sales in units Req A to C Req D Determine the margin of safety in units, sales dollars, and as a percentage. (Roun (i.e., 0.234 should be entered as 23.4).) Units Sales Percentage % Margin of safety