Presto Company makes radios that sell for $26 each. For the coming year, management expects fixed costs to total $211.900 and variable costs to be $13.00 per unit. Compute the break-even point in dollars using the contribution margin (CM) ratio (Round answer to decimal places, eg. 1,225.) Break-even points Compute the margin of safety ratio assuming actual sales are $820,000. (Round margin of safety ratio to 2 decimal places, es. 10.50) Margin of safety Compute the sales dollars required to earn net income of $178,100. Required sales $