Penury Company offers two products. At present, the following represents the usual results of a month's operations Product M Units of sales 105,000 Total Sales $115,500 Variable Costs $52,500 Contribution Margin $63,000 Fixed Expenses Net Operating Income Product P 64,000 Per unit Total $1.10 $89,600 0.50 $54,400 0.60 $35,200 Company Per unit Total 1.40 $205,100 0.85 $106,900 0.55 $98,200 $40,000 $58,200 Required: a. Find the break-even point in dollars. b. Find the margin of safety percentage