QS 18-13 (Algo) Break-even and margin of safety LO P2 Coors Company expects sales of $416,500 (4,900 units at $85 per unit). The company's total fixed costs are $170,000 and its variable costs are $35 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