QS 21-13 (Algo) Break-even and margin of safety LO P2 Coors Company expects sales of $817,000 (8.600 units at $95 per unit). The company's total fixed costs are $408,000 and its variable costs are $35 per unit. Compute (a) break even in units and (b) the margin of safety in dollars. ok (a) Break even point in units (b) Margin of safety nces