Sheridan Company has a unit selling price of $368, unit variable costs of $228, and fixed costs of $193,200. Compute the break-even point in units using (a) the mathematical equation and (b) unit contribution margin. (a) Break-even point units (b) Break-even point units For Sandhill Company, actual sales are $1,440,000 and break-even sales are $316,800. Compute (a) the margin of safety in dollars and (b) the margin of safety ratio. Margin of safety Margin of safety ratio %