Penury Company offers two products. At present, the following represents the usual results of a month's operations: Product L Total K 75,000 Units per unit 100,000 per unit Sales Revenue $150,000 $2.00 $115,000 $1.15 $265,000 $101,250 $1.35 $48,750 $0.65 $75,000 $40,000 $0.75 $0.40 Variable Costs Contribution Margin Fixed Expenses Net Operating Income $176,250 $88,750 $25,000 $63,750 Required: a. Find the break-even point in dollars. b. Find the margin of safety in dollars