QS 18-13 (Algo) Break-even and margin of safety LO P2 Coors Company expects sales of $456,000 (5,700 units at $80 per unit). The company's total fixed costs are $210,000 and its variable costs are $30 per unit. Compute (a) break-even in units and (b) the margin of safety in dollars. (a) Break-even point in units (b) Margin of safety