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PEI Trading Company expects to produce and sell 2,000 units next month. Data on costs follows: Per unit costs: Selling price $35 Variable manufacturing costs $10 Variable selling costs $ 5 Total costs: Fixed manufacturing costs $16,000 Fixed selling costs $ 8,000 Calculate the break-even point in units. 1. Calculate the break-even point in sales dollars. c Calculate the expected operating income for next month. Calculate the margin of safety in dollars. Formula: Break-even point in units sold = Fixed expenses/Unit CM