Ningo Company$$s contribution margin income statement is presented below. Sales for the current period consisted of $9,500$ units. Compute the company$$s break$-$even point in $($a$)$ units, and $($b$)$ dollars. Compute the margin of safety in $($c$)$ dollars and $($d$)$ percent. Round your answer into two decimal place.

Ningo Company

Contribution Margin Income Statement

Sales $ $285,000$

Variable costs $142,500$

Contribution margin $142,500$

Fixed costs $88,000$

Income $ $54,500$