Oriole Company bottles and distributes B-Lite, a diet soft drink. The beverage is sold for 60 cents per 16-ounce bottle to retailers, who charge customers 75 cents per bottle. For the year 2022, management estimates the following revenues and costs.

Sales		$1,860,000		Selling expensesvariable		$118,000
Direct materials		430,000		Selling expensesfixed		61,000
Direct labor		400,000		Administrative expensesvariable		27,000
Manufacturing overheadvariable		420,000		Administrative expensesfixed		81,000
Manufacturing overheadfixed		230,000

(b2)

Compute the break-even point in (1) units and (2) dollars. (Round answers to 0 decimal places, e.g. 1,225.)

(1)		Compute the break-even point		enter the break-even point in units	units
(2)		Compute the break-even point		$enter the break-even point in dollars

(C) Compute the contribution margin ratio and the margin of safety ratio

Contribution margin ratio		enter percentages rounded to 0 decimal places	%
Margin of safety ratio		enter percentages rounded to 0 decimal places	%

thank you